![Once TDS Certificate is issued in the name of the Individual, Firm can’t claim Refund: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/TDS-Certificate-Taxscan.jpg "Once TDS Certificate is issued in the name of the Individual, Firm can’t claim Refund: ITAT [Read Order]")
Once TDS Certificate is issued in the name of the Individual, Firm can’t claim Refund: ITAT [Read Order]
The Income Tax Appellate Tribunal in its recent order ruled that firm cannot claim refund under the income Tax Act when TDS certificate is issued in...
![TDS is Payable on Payment of Non-Competent Fee when Assessee treated the same as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "TDS is Payable on Payment of Non-Competent Fee when Assessee treated the same as Business Expenditure: ITAT [Read Order]")
![GST: Allahabad HC Quashes Penalty imposed by Transit State on Consignment without Transport Declaration Form [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/GST-Transportation-of-Goods.jpg "GST: Allahabad HC Quashes Penalty imposed by Transit State on Consignment without Transport Declaration Form [Read Order]")
ITAT Allows Exemption to Donations made by Trust to a University approved u/s 10(23C)(vi) though both the Entities Claimed Deduction on the same [Read Order]
Kolkata bench of Income Tax Appellate Tribunal (ITAT) recently allowed exemption to charitable trust while it made donation to a university approved under section 10(23C)(vi) of the Income Tax Act and...
![ITAT Allows Exemption to Donations made by Trust to a University approved u/s 10(23C)(vi) though both the Entities Claimed Deduction on the same [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Donation-Taxscan.jpg "ITAT Allows Exemption to Donations made by Trust to a University approved u/s 10(23C)(vi) though both the Entities Claimed Deduction on the same [Read Order]")
Screening of Films in Multiplex on Revenue Sharing basis would not attract Service Tax: CESTAT [Read Order]
A division bench of the Ahmedabad CESTAT recently held that Service Tax is not payable for screening of films in multiplex on a revenue sharing basis. The issue before the bench was that whether the...
![Screening of Films in Multiplex on Revenue Sharing basis would not attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Screening-of-Films-Taxscan.jpg "Screening of Films in Multiplex on Revenue Sharing basis would not attract Service Tax: CESTAT [Read Order]")
Assessing Officer can’t be Compelled to Follow the Directions of Enforcement Authority: Madras HC Quashes Assessment [Read Order]
The Madras High Court, while quashing an assessment passed under Tamil Nadu Value Added Tax Act (TNVAT), ruled that Assessing Officer, being an Independent Authority, cannot be compelled to follow the...
![Assessing Officer can’t be Compelled to Follow the Directions of Enforcement Authority: Madras HC Quashes Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Essar-Steel-Taxscan.jpg "Assessing Officer can’t be Compelled to Follow the Directions of Enforcement Authority: Madras HC Quashes Assessment [Read Order]")
ITAT Allows 75% Deduction on Business Promotion Expenditure comprising Credit Card Payments and Club Expenses though there was No Evidence [Read Order]
Kolkata bench of Income Tax Appellate Tribunal recently allowed 75 percent deduction in respect of business promotion expenditure comprising credit card payments and club expenses since there was no...
![ITAT Allows 75% Deduction on Business Promotion Expenditure comprising Credit Card Payments and Club Expenses though there was No Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Deduction-Taxscan.jpg "ITAT Allows 75% Deduction on Business Promotion Expenditure comprising Credit Card Payments and Club Expenses though there was No Evidence [Read Order]")