![Cenvat Credit can’t be denied merely on ground that It was taken on Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Cenvat-Credit-Taxscan.jpg "Cenvat Credit can’t be denied merely on ground that It was taken on Provisional Assessment: CESTAT [Read Order]")
Cenvat Credit can’t be denied merely on ground that It was taken on Provisional Assessment: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the duty paid on the provisional assessment of...
![Best Judgment Assessment and Penalty u/s 12(3) of TNGST Act can’t be passed on ground of Debatable Issues: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Madras-High-Court-Tax-Scan-1.jpg "Best Judgment Assessment and Penalty u/s 12(3) of TNGST Act can’t be passed on ground of Debatable Issues: Madras HC [Read Judgment]")
Amount Transferable for Consumer’s Benefit can’t be included in Real Profit, Not Taxable: Delhi HC [Read Judgment]
The Delhi High Court held that the Income Tax Appellate Tribunal (ITAT) has correctly ruled that the amount transferred for the benefit of the customers does not constitute the part of assessee’s real...
![Amount Transferable for Consumer’s Benefit can’t be included in Real Profit, Not Taxable: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/SARFAESI-Act-Delhi-High-Court-Taxscan.jpg "Amount Transferable for Consumer’s Benefit can’t be included in Real Profit, Not Taxable: Delhi HC [Read Judgment]")
![CBDT Clarifies Issues on TDS/ TCS [Read Circular]](https://www.taxscan.in/wp-content/uploads/2020/02/New-TDS-TDS-Rate-Chart-Budget-2020-Finance-Minister-Taxscan.jpg "CBDT Clarifies Issues on TDS/ TCS [Read Circular]")
![CBIC waives Interest for Delay in filing GSTR 3B [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/01/GSTR-3B-Refunds-Unutulised-Credits-Assessee-CESTAT-Taxscan.jpg "CBIC waives Interest for Delay in filing GSTR 3B [Read Notification]")
See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal in the case of Sofina S.A. v ACIT held that unilateral amendment brought via ‘Explanation 5’ to Sec. 9(1)(i) of the I.T. Act cannot be read into the...
![See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/04/India-Belgium-Treaty-Taxscan.jpeg "See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]")
COVID-19: Loan Defaulters should get Benefit of RBI’s Advisory on Moratorium, says Delhi HC [Read Order]
Due to the outbreak of pandemic COVID-19, the High Court of Delhi in its recent ruling held that the Reserve Bank of India’s (RBI’s) advisory on moratorium is applicable even to loans on default as on...
![COVID-19: Loan Defaulters should get Benefit of RBI’s Advisory on Moratorium, says Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Investments-RBI-Taxscan.jpg "COVID-19: Loan Defaulters should get Benefit of RBI’s Advisory on Moratorium, says Delhi HC [Read Order]")