Fathima Karama A.M
![Value of Goods Exceed 25% than supply- Service of Milling Wheat into Flour Eligible for GST Exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Value-of-Goods-Exceed-supply-Service-Milling-Wheat-Flour-GST-Exemption-AAR-Taxscan.jpg "Value of Goods Exceed 25% than supply- Service of Milling Wheat into Flour Eligible for GST Exemption: AAR [Read Order]")
Value of Goods Exceed 25% than supply- Service of Milling Wheat into Flour Eligible for GST Exemption: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the service of milling wheat into flour would be eligible for Goods and Service Tax...
![Supply of Bouquet made with Dry Plant Parts with Foil Package Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Supply-of-Bouquet-dry-plant-parts-foil-package-exempted-from-GST-AAR-Taxscan.jpg "Supply of Bouquet made with Dry Plant Parts with Foil Package Exempted from GST: AAR [Read Order]")
Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has quashed the proceedings against the Marriott International holding that the issue of demand notice along with draft order was bad in...
![Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Marriott-International-Demand-Notice-Notice-Demand-Draft-Order-Bad-in-Law-Law-ITAT-Taxscan.jpg "Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]")
Date of Possession of Flat is “Date of Actual Purchase” for the Purpose of Claiming Capital Gain Exemption u/s 54: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that the date of possession of flat would be the date of actual purchase for the purpose of claiming capital gain exemption under...
![Date of Possession of Flat is “Date of Actual Purchase” for the Purpose of Claiming Capital Gain Exemption u/s 54: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Possession-of-Flat-Actual-Purchase-Capital-Gain-Exemption-ITAT-taxscan.jpg "Date of Possession of Flat is “Date of Actual Purchase” for the Purpose of Claiming Capital Gain Exemption u/s 54: ITAT [Read Order]")
Delay in Submission of Tax Audit Report is Mere Technical Breach of Law: ITAT deletes Penalty u/s 271B [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) has deleted the penalty imposed under Section 271B of the Income Tax Act 1961, holding that the delay in submission of the audit report was a...
![Delay in Submission of Tax Audit Report is Mere Technical Breach of Law: ITAT deletes Penalty u/s 271B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Tax-Audit-Report-Tax-Audit-Audit-Report-Technical-Breach-Law-ITAT-Penalty-Taxscan.jpg "Delay in Submission of Tax Audit Report is Mere Technical Breach of Law: ITAT deletes Penalty u/s 271B [Read Order]")
SOP Issued by CBDT shall be followed while Making Addition in respect of Cash Deposits During Demonetization: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the standard operating procedure ( SOP ) issued by the Central Board of Direct Tax ( CBDT ) should be followed while making...
![SOP Issued by CBDT shall be followed while Making Addition in respect of Cash Deposits During Demonetization: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/SOP-CBDT-Addition-Cash-Deposits-Demonetization-ITAT-Taxscan.jpg "SOP Issued by CBDT shall be followed while Making Addition in respect of Cash Deposits During Demonetization: ITAT [Read Order]")
Deduction Allowable towards Allocation of R&D Expenses for Eligible Units u/s 80IB and 80IC of Income Tax Act: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the deduction should be allowed towards allocation of Research and Development (R & D) expenses for eligible units under...
![Deduction Allowable towards Allocation of R&D Expenses for Eligible Units u/s 80IB and 80IC of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Deduction-Research-and-Development-expenses-Research-Development-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "Deduction Allowable towards Allocation of R&D Expenses for Eligible Units u/s 80IB and 80IC of Income Tax Act: ITAT [Read Order]")
Stamp Duty Valuation as on Date of Allotment Letters can be Considered to Impose Income Tax u/s 56(2)(X): ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the stamp duty valuation as on the date of allotment letters could be considered to impose Income Tax under Section 56(2)(X)...
![Stamp Duty Valuation as on Date of Allotment Letters can be Considered to Impose Income Tax u/s 56(2)(X): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Stamp-Duty-Valuation-Stamp-Duty-Date-of-Allotment-Letters-llotment-Letters-Income-Tax-Tax-ITAT-Taxscan.jpg "Stamp Duty Valuation as on Date of Allotment Letters can be Considered to Impose Income Tax u/s 56(2)(X): ITAT [Read Order]")
Conducting or Participating in Exhibitions by GJEPC within India or Overseas Not “Commercial Activity”: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that conducting or participating in exhibitions by the Gem & Jewellery Export Company within India or overseas would not be...
![Conducting or Participating in Exhibitions by GJEPC within India or Overseas Not “Commercial Activity”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Exhibitions-by-GJEPC-GJEPC-Commercial-Activity-ITAT-Exhibitions-Taxscan.jpg "Conducting or Participating in Exhibitions by GJEPC within India or Overseas Not “Commercial Activity”: ITAT [Read Order]")