Rasheela Basheer
She was an Advocate in Taxation, and practised in Tribunals as well as High Court of Kerala and pursued Masters in Taxation Law.
![CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CBDT-Instructions-CBDT-Circulars-ITAT-Assessment-Limited-Scrutiny-taxscan.jpg "CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]")
CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while quashing an income tax assessment passed in violation of the norms of the limited...
![Secret Commission paid to Middlemen in Cheque Discounting Business Eligible for 50% Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Commission-Cheque-Discounting-Business-Eligible-Deduction-ITAT-TAXSCAN.jpg "Secret Commission paid to Middlemen in Cheque Discounting Business Eligible for 50% Deduction: ITAT [Read Order]")
![Ill-Health of Wife “Reasonable Cause” for Non-Compliance u/s 44B: ITAT deletes Income Tax Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Ill-Health-of-Wife-Reasonable-Cause-Non-Compliance-us-44B-ITAT-Income-Tax-Penalty-Taxscan.jpg "Ill-Health of Wife “Reasonable Cause” for Non-Compliance u/s 44B: ITAT deletes Income Tax Penalty [Read Order]")
![Builder Eligible for Service Tax Refund on Cancellation of Booking by Flat Buyer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-Tax-Refund-Cancellation-CESTAT-TAXSCAN.jpg "Builder Eligible for Service Tax Refund on Cancellation of Booking by Flat Buyer: CESTAT [Read Order]")
No Service Tax Liability on Intermediary in Sale of Space/ Time for Media Agency on Commission Basis as “Advertising Agency”: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that an intermediary in the sale of space/ time for media agency on commission basis is not liable to pay...
![No Service Tax Liability on Intermediary in Sale of Space/ Time for Media Agency on Commission Basis as “Advertising Agency”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-Tax-Liability-Intermediary-in-Sale-of-Space-Time-Media-Agency-Commission-Advertising-Agency-CESTAT-Taxscan.jpg "No Service Tax Liability on Intermediary in Sale of Space/ Time for Media Agency on Commission Basis as “Advertising Agency”: CESTAT [Read Order]")
Income Tax Addition cannot be made against Employee Handling Cash on behalf of Employer: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that income tax addition not maintainable in the hands of the employee when the employee was merely handling the cash on behalf...
![Income Tax Addition cannot be made against Employee Handling Cash on behalf of Employer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Addition-Employee-handling-Cash-Employer-ITAT-Taxscan.jpg "Income Tax Addition cannot be made against Employee Handling Cash on behalf of Employer: ITAT [Read Order]")
![Trademark Registered in Family Members’ Name, not a Ground to Deny SSI Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Trademark-Registered-Family-Members-Name-Deny-SSI-Exemption-CESTAT-Taxscan.jpg "Trademark Registered in Family Members’ Name, not a Ground to Deny SSI Exemption: CESTAT [Read Order]")
Software Activation Services are not 'Business Auxiliary Services': CESTAT deletes Service Tax Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the software activation services cannot be termed as “Business Auxiliary Services” and therefore, not...
![Software Activation Services are not Business Auxiliary Services: CESTAT deletes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Software-Activation-Services-Business-Auxiliary-Services-CESTAT-Service-Tax-Demand-Taxscan.jpg "Software Activation Services are not Business Auxiliary Services: CESTAT deletes Service Tax Demand [Read Order]")
CBIC Notifies Modified Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel [Read Notification]
The Central Board of Indirect Taxes and Customs ( CBIC ) has issued a notification to modify the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel. ...
![CBIC Notifies Modified Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/01/CBIC-Excise-Duty-production-Petroleum-Crude-Aviation-turbine-Fuel-taxscan.jpg "CBIC Notifies Modified Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel [Read Notification]")