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Gayathri C.H
CESTAT  Weekly Round–Up
This weekly round-up analytically summarises the key stories of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at taxscan....
![Income Tax Exemption to Trust u/s 11 cannot be Denied in respect of Income from Letting Out of School Auditorium for Public: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Exemption-Denied-Income-School-Auditorium-Public-ITAT-TAXSCAN.jpg "Income Tax Exemption to Trust u/s 11 cannot be Denied in respect of Income from Letting Out of School Auditorium for Public: ITAT [Read Order]")
![Deeming Provision cannot be Applied Mechanically Ignoring Facts of the Case and Surrounding Circumstances: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Deeming-Provision-Ignoring-Facts-Facts-Case-Surrounding-Circumstances-Circumstances-ITAT-Taxscan.jpg "Deeming Provision cannot be Applied Mechanically Ignoring Facts of the Case and Surrounding Circumstances: ITAT [Read Order]")
![Delay of 9 Days in filing of Appeal can be Condoned since CA was Busy with Income Tax and GST Compliance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/filing-of-Appeal-CA-Appeal-Income-Tax-GST-Compliance-ITAT-taxscan.jpg "Delay of 9 Days in filing of Appeal can be Condoned since CA was Busy with Income Tax and GST Compliance: ITAT [Read Order]")
![No Addition of Notional Income from Vacant Flats held as Stock-in-Trade by Builder: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Notional-Income-Vacant-Flats-Stock-in-Trade-Builder-ITAT-Income-Tax-Notional-Income-from-Vacant-Flats-taxscan.jpg "No Addition of Notional Income from Vacant Flats held as Stock-in-Trade by Builder: ITAT [Read Order]")
![Sale Proceeds of Software not Taxable under Indo-Ireland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sale-Proceeds-of-Software-Sale-Proceeds-Indo-Ireland-DTAA-ITAT-Income-Tax-taxscan.jpg "Sale Proceeds of Software not Taxable under Indo-Ireland DTAA: ITAT [Read Order]")
Defect in Statutory Notice in Not Striking Out of Irrelevant Ground Vitiates Penalty Proceedings: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that defect in statutory notice in not striking out of irrelevant ground vitiates penalty...
![Defect in Statutory Notice in Not Striking Out of Irrelevant Ground Vitiates Penalty Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Statutory-Notice-Penalty-Proceedings-ITAT-Penalty-income-tax-taxscan.jpg "Defect in Statutory Notice in Not Striking Out of Irrelevant Ground Vitiates Penalty Proceedings: ITAT [Read Order]")
Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that mere delay in filing form no.6 u/r 128 (9), is not a ground to deny foreign tax credit. ...
![Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delay-in-Filing-Form-No.-67-Filing-Form-No.-67-Foreign-Tax-Credit-ITAT-taxscan.jpg "Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]")
![GST ITC allowable in respect of Fresh and Semi Processed Meat Products: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/GST-ITC-Meat-Products-AAR-TAXSCAN.jpg "GST ITC allowable in respect of Fresh and Semi Processed Meat Products: AAR [Read Order]")
![All Types of Jaggery pre-packed and labelled exigible to GST at 5%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Jaggery-GST-AAR-taxscan.jpg "All Types of Jaggery pre-packed and labelled exigible to GST at 5%: AAR [Read Order]")
![Statutory Notice should not be Issued in a Casual and Mechanical Manner: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Notice-Casual-Mechanical-Manner-ITAT-TAXSCAN.jpg "Statutory Notice should not be Issued in a Casual and Mechanical Manner: ITAT [Read Order]")
