Taxscan Team
![Change of Legal Position on Classification of Nature of Clearing and Forwarding Agent Service: CESTAT orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Agent-Service-CESTAT-Adjudication-taxscan.jpg "Change of Legal Position on Classification of Nature of Clearing and Forwarding Agent Service: CESTAT orders Fresh Adjudication [Read Order]")
Change of Legal Position on Classification of Nature of Clearing and Forwarding Agent Service: CESTAT orders Fresh Adjudication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench ordered fresh adjudication as there was change in legal position via...
![CESTAT allows Credit on Computer Server and Housekeeping Services: Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Computer-Server-Housekeeping-Services-Penalty-taxscan.jpg "CESTAT allows Credit on Computer Server and Housekeeping Services: Deletes Penalty [Read Order]")
![No Duty can be demanded on Semi-finished Goods lying at time of de-bonding of 100% EOU: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Duty-Semi-finished-Goods-de-bonding-EOU-CESTAT-taxscan.jpg "No Duty can be demanded on Semi-finished Goods lying at time of de-bonding of 100% EOU: CESTAT [Read Order]")
![ITAT deletes upward Adjustment on International Transactions for Payments of Interest on FCDs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/ITAT-international-transactions-Payments-Interest-FCDs-taxscan.jpg "ITAT deletes upward Adjustment on International Transactions for Payments of Interest on FCDs [Read Order]")
More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that more than 15% of the revenues generated from India can’t be attributed to the PE in India when the risk assumed in earlier years...
![More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/revenue-PE-ITAT-taxscan.jpg "More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]")
Failure to Produce relevant Evidence: ITAT confirms Addition of Capital Gain by Disallowing Cost of Purchase and Cost of Improvement [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi confirmed the addition of capital gain by disallowing cost of purchase and cost of improvement on failure to produce relevant evidence. The...
![Failure to Produce relevant Evidence: ITAT confirms Addition of Capital Gain by Disallowing Cost of Purchase and Cost of Improvement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/relevant-Evidence-ITAT-Capital-Gain-Disallowing-TAXSCAN.jpeg "Failure to Produce relevant Evidence: ITAT confirms Addition of Capital Gain by Disallowing Cost of Purchase and Cost of Improvement [Read Order]")
Collection of Capitation Fee: Madras HC directs AO to Cancel Registration Certificate of Trust and Reopen Assessment [Read Order]
“Despite the fact that there are State laws making it penal to collect capitation fee and the repeated dictum of various Courts including the Apex Court, the menace of capitation fee could not be...
![Collection of Capitation Fee: Madras HC directs AO to Cancel Registration Certificate of Trust and Reopen Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Capitation-Fee-Madras-HC-AO-Registration-Certificate-Trust-Assessment.jpg "Collection of Capitation Fee: Madras HC directs AO to Cancel Registration Certificate of Trust and Reopen Assessment [Read Order]")
Revisional Jurisdiction cannot be Invoked to Redo Assessment Once Assessment Completed by Assessing Officer: ITAT [Read Order]
The Income Tax Appellate Tribunal(ITAT),Chennai Bench, has recently, in an appeal filed before it, held that revisional jurisdiction cannot be invoked to redo assessment, once the same is completed...
![Revisional Jurisdiction cannot be Invoked to Redo Assessment Once Assessment Completed by Assessing Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Revisional-Jurisdiction-Assessment-Assessing-Officer-ITAT-taxscan.jpg "Revisional Jurisdiction cannot be Invoked to Redo Assessment Once Assessment Completed by Assessing Officer: ITAT [Read Order]")
Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently in an appeal filed before it, held that contribution to EPF and ESI funds are allowable, if paid before due date of filing income...
![Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Contribution-EPF-ESI-Funds-Income-Tax-Return-ITAT-taxscan.jpg "Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]")
![Telangana HC dismisses Plea seeking Rectification of GSTR-1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Telangana-HC-GSTR-1-taxscan.jpg "Telangana HC dismisses Plea seeking Rectification of GSTR-1 [Read Order]")
GST Evasion by availing Input Tax Credit worth Rs. 8.76 Crores from non-existent Firms: Allahabad HC grants Bail to accused [Read Order]
The Allahabad High Court had granted bail to the applicant Subodh Kumar Garg after being in jail since 16.3.2022 and having no criminal history, in consideration of the nature of the offence being...
![GST Evasion by availing Input Tax Credit worth Rs. 8.76 Crores from non-existent Firms: Allahabad HC grants Bail to accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/GST-Evasion-Input-Tax-Credit-Allahabad-HC-Bail-TAXSCAN.jpg "GST Evasion by availing Input Tax Credit worth Rs. 8.76 Crores from non-existent Firms: Allahabad HC grants Bail to accused [Read Order]")