Saagarika Gopinath
Final year BBA LLB( Hons) law student at Government Law College
![Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Construction-Services-Construction-Services-under-Collaboration-Agreements-Works-Contract-taxscan.jpg "Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]")
Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) quashed the Rs. 1.59 crore service tax...
![Credit Card payment without showing Income Source attracts S. 69A Addition: ITAT upholds Rs. 6.16L Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Credit-Card-payment-Income-Source-attracts-S-69A-Addition-ITAT-upholds-TAXSCAN.jpg "Credit Card payment without showing Income Source attracts S. 69A Addition: ITAT upholds Rs. 6.16L Addition [Read Order]")
![CESTAT Upholds Penalty of Rs. 44.15 Lakh for Anti-Dumping Duty Evasion by Misdeclaration of Printing Plates [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Upholds-Penalty-Anti-Dumping-Duty-Evasion-Misdeclaration-of-Printing-Plates-TAXSCAN.jpg "CESTAT Upholds Penalty of Rs. 44.15 Lakh for Anti-Dumping Duty Evasion by Misdeclaration of Printing Plates [Read Order]")
![S. 263 of Income Tax Act cannot be initiated based on “Borrowed Satisfaction ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Section-263-of-the-Income-Tax-Act-Borrowed-Satisfaction-Income-Tax-Section-263-taxscan.jpg "S. 263 of Income Tax Act cannot be initiated based on “Borrowed Satisfaction ITAT [Read Order]")
Expenditure u/s 57 Justified with Established Income Nexus: ITAT allows to claim Deduction [Read Order]
In a recent decision, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) allowed the assessee to claim a deduction of Rs. 30.4 lakhs under Section 57 of the Income Tax Act, 1961, as...
![Expenditure u/s 57 Justified with Established Income Nexus: ITAT allows to claim Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Income-Tax-Section-57-of-Income-Tax-Act-taxscan.jpg "Expenditure u/s 57 Justified with Established Income Nexus: ITAT allows to claim Deduction [Read Order]")
Co-operative Society Eligible for Deduction u/s 80P(2)(d) on Interest Earned from Fixed Deposits in Co-operative Bank: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) held that the assessee, which is a co-operative society, is eligible for a deduction under Section 80P(2)(d) on interest earned from...
![Co-operative Society Eligible for Deduction u/s 80P(2)(d) on Interest Earned from Fixed Deposits in Co-operative Bank: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Co-operative-Bank-Co-operative-Society-Taxscan.jpg "Co-operative Society Eligible for Deduction u/s 80P(2)(d) on Interest Earned from Fixed Deposits in Co-operative Bank: ITAT [Read Order]")
![ITAT Directs TPO to apply LIBOR Rate for Interest on Foreign Currency Receivables [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Bengaluru-Income-Tax-Appellate-Tribunal-LIBOR-Rate-Application-ITAT-Case-TAXSCAN.jpg "ITAT Directs TPO to apply LIBOR Rate for Interest on Foreign Currency Receivables [Read Order]")
![Interest u/s 234C to be calculated on Returned Income: ITAT in Goldman Sachs case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Goldman-Sachs.jpeg "Interest u/s 234C to be calculated on Returned Income: ITAT in Goldman Sachs case [Read Order]")
ESOP expenses should not be regarded contingent or notional: ITAT allows Goldman Sachs to claim deduction u/s 37(1) [Read Order]
In a recent ruling, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) allowed Goldman Sachs to claim deduction under Section 37(1) of the Income Tax Act 1961 and held that ESOP expenses...
![ESOP expenses should not be regarded contingent or notional: ITAT allows Goldman Sachs to claim deduction u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-Income-Tax-Appellate-Tribunal-ESOP-expense-Section-371-of-Income-Tax-Act-taxscan.jpg "ESOP expenses should not be regarded contingent or notional: ITAT allows Goldman Sachs to claim deduction u/s 37(1) [Read Order]")
ITAT allows Goldman Sachs to claim deduction for leave encashment paid before due date of ITR filing u/s 43B(f) [Read Order]
In a recent ruling, the Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) allowed the assessee Goldman Sachs to claim deduction for leave encashment paid before the due date of ITR filing...
![ITAT allows Goldman Sachs to claim deduction for leave encashment paid before due date of ITR filing u/s 43B(f) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-Income-Tax-Income-Tax-Appellate-Tribunal-ITR-ITR-filing-TAXSCAN-2.jpg "ITAT allows Goldman Sachs to claim deduction for leave encashment paid before due date of ITR filing u/s 43B(f) [Read Order]")
Additions u/s 68 & 69A made without Examining Books of Accounts: ITAT remands case for Reassessment [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the case back to the assessing officer ( AO ) as the additions under Sections 68 and 69 of the Income Tax Act, 1961Â were made...
![Additions u/s 68 & 69A made without Examining Books of Accounts: ITAT remands case for Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Kolkata-Sections-68-Income-Tax-Act-Examining-Books-of-Accounts-Books-of-Accounts-taxscan.jpg "Additions u/s 68 & 69A made without Examining Books of Accounts: ITAT remands case for Reassessment [Read Order]")