![Co-Operative Society registered under Karnataka Souharda Sahakari Act eligible of Tax Deduction: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/Souharda-Sahakari-Act-Karnataka-High-Court-Income-Tax-Act-Society-Taxscan.jpg "Co-Operative Society registered under Karnataka Souharda Sahakari Act eligible of Tax Deduction: Karnataka HC [Read Judgment]")
Co-Operative Society registered under Karnataka Souharda Sahakari Act eligible of Tax Deduction: Karnataka HC [Read Judgment]
The Karnataka High court held that the entity registered under the Karnataka Souharda Sahakari Act 1997 fits into the definition of "co-operative...
![No Provisional Attachment under CGST Act when there is no Pendency of any Specific Proceedings: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/Provisional-Attachment-Bank-Account-CGST-Act-Taxscan.jpg "No Provisional Attachment under CGST Act when there is no Pendency of any Specific Proceedings: Bombay HC [Read Judgment]")
![ITAT allows Depreciation on Goodwill resulting from Acquisition of Business Unit [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Acquisition-Business-Unit-Goddwill-ITAT-Taxscan.jpg "ITAT allows Depreciation on Goodwill resulting from Acquisition of Business Unit [Read Order]")
![Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Company is Intermediary Services: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Intermediary-services-Pre-sales-Marketing-Services-Karnataka-AAAR-Taxscan.jpg "Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Company is Intermediary Services: AAAR [Read Order]")
![Non-Availability of PAN of Deductee is not an excuse escape from filing TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/filing-TDS-Non-Availability-PAN-ITAT-Taxscan.jpg "Non-Availability of PAN of Deductee is not an excuse escape from filing TDS: ITAT [Read Order]")
Madras HC denies Exemption benefit on Imports made prior to Registration under Customs Rules [Read Judgment]
The Madras High Court has denied the exemption benefit on imports made before the registration under customs rules. The Assessee M/s.Medreich Sterilab Limited holding that Rules 3 and 4 of the...
![Madras HC denies Exemption benefit on Imports made prior to Registration under Customs Rules [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/customs-rules-Madras-High-Court-Exemption-Benifit-Import-Goods-Taxscan.jpg "Madras HC denies Exemption benefit on Imports made prior to Registration under Customs Rules [Read Judgment]")
Mere use of word ‘Principle to Principle’ basis can’t be termed as Franchise Service, not Taxable: CESTAT [Read Order]
The Customs Excise and Services Tax Appellate Tribunal (CESTAT) held that mere use of word ‘principle to principle’ cannot be a basis for the service fee which is taxable under the category of...
![Mere use of word ‘Principle to Principle’ basis can’t be termed as Franchise Service, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Franchise-Service-Principle-To-Principle-No-Tax-CESTAT-Taxscan.jpg "Mere use of word ‘Principle to Principle’ basis can’t be termed as Franchise Service, not Taxable: CESTAT [Read Order]")
Commission Agents introducing Potential Customers is ‘Service’, Claim of Commission eligible for Deduction: Gujarat HC [Read Judgment]
The Gujarat High Court in the matter pertaining to revenue held that commission agents who are introducing potential consumers will be regarded as ‘Service’ therefore the claim of the commission is...
![Commission Agents introducing Potential Customers is ‘Service’, Claim of Commission eligible for Deduction: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/commission-agents-Potential-Customers-Service-Gujarat-HIgh-Court-Taxscan.jpg "Commission Agents introducing Potential Customers is ‘Service’, Claim of Commission eligible for Deduction: Gujarat HC [Read Judgment]")
CBIC issues Advisory on Error while uploading Balance Sheet and Profit & Loss Statement while filing GSTR-9C
The Central Board of Indirect Taxes and Customs (CBIC) has issued an advisory on Error while uploading Balance Sheet and Profit & Loss Statement while filing GSTR-9C. The CBIC has said that the...
IILM Business School liable to pay Service Tax on MBA, PGP programme as they are not falling under excluded category: CESTAT [Read Order]
The Central Excise and Service Tax Tribunal (CESTAT) Ahmedabad, held that if the service provided by IILM Business School are not falling under category excluded from the definition of Commercial...
![IILM Business School liable to pay Service Tax on MBA, PGP programme as they are not falling under excluded category: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/IILM-Business-School-CESTAT-Taxscan.jpg "IILM Business School liable to pay Service Tax on MBA, PGP programme as they are not falling under excluded category: CESTAT [Read Order]")