![Disallowance of Rs. 2.97 Crore as Bogus Expenditure u/s 69C: ITAT Upholds 10% Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/bogusexpenditure.jpg "Disallowance of Rs. 2.97 Crore as Bogus Expenditure u/s 69C: ITAT Upholds 10% Disallowance [Read Order]")
Disallowance of Rs. 2.97 Crore as Bogus Expenditure u/s 69C: ITAT Upholds 10% Disallowance [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT)Â upheld a 10% disallowance of Rs. 29.71 lakh out of Rs. 2.97 crore claimed as bogus...
![Reopening of Assessment u/s 147: ITAT upholds CIT(A) Decision, Finds Reassessment Beyond Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Reopening-of-Assessment-Assessment-Section-147-ITAT-ITAT-Upholds-CITA-CITA-Decision-Reassessment-Jurisdiction-taxscan.jpg "Reopening of Assessment u/s 147: ITAT upholds CIT(A) Decision, Finds Reassessment Beyond Jurisdiction [Read Order]")
![Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Form-10B.jpg "Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]")
AO cannot Initiate Reassessment Proceedings during Pending Rectification Proceedings: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that the Assessing Officer ( AO ) cannot initiate reassessment proceedings under section 148 of Income Tax Act,1961 while rectification...
![AO cannot Initiate Reassessment Proceedings during Pending Rectification Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Rectification-Proceedings-ITAT-AO-taxscan.jpg "AO cannot Initiate Reassessment Proceedings during Pending Rectification Proceedings: ITAT [Read Order]")
Absence of AO's Signature and DIN Number on Form GST DRC-07 Assessment Order: Andhra Pradesh HC Sets Aside Order [Read Order]
The High Court of Andhra Pradesh in the recent ruling, set aside Form GST DRC-07 assessment order due to absence of Assessing Officer (AO)'s signature and Document Identification Number(DIN).Teju...
![Absence of AOs Signature and DIN Number on Form GST DRC-07 Assessment Order: Andhra Pradesh HC Sets Aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Signature-and-DIN-Number-Absence-of-AO-Signature-and-DIN-Number-on-Form-GST-DRC-07-Form-GST-DRC-07-Form-GST-DRC-07-Assessment-Order-Andhra-Pradesh-HC-taxscan.jpg "Absence of AOs Signature and DIN Number on Form GST DRC-07 Assessment Order: Andhra Pradesh HC Sets Aside Order [Read Order]")
![Tax Demand Contradicts going Concern Exemption: Madras HC Orders Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Madras-High-Court-Re-assessment-Tax-Demand-taxscan.jpg "Tax Demand Contradicts going Concern Exemption: Madras HC Orders Re-Assessment [Read Order]")
No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in Nokia’s Tax Matter [Read Order]
The Delhi High Court in a recent ruling has held that Nokia Network OY (now Nokia Corporation) does not have a Permanent Establishment (PE) in India, thereby exempting its offshore supply...
![No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in Nokia’s Tax Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-PE-in-India-Offshore-Supply-of-Telecom-Commodities-Offshore-Supply-Telecom-Commodities-Contracts-Delhi-HC-Delhi-HC-Rules-taxscan.jpg "No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in Nokia’s Tax Matter [Read Order]")
Relief to LG Electronics: CESTAT Allows CENVAT Credit on Call Centre Services for After-Sales Support [Read Order]
The Allahabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), has held that LG Electronics India Pvt. Ltd. is entitled to avail CENVAT credit on service tax paid for call...
![Relief to LG Electronics: CESTAT Allows CENVAT Credit on Call Centre Services for After-Sales Support [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/LG-Electronics.jpg "Relief to LG Electronics: CESTAT Allows CENVAT Credit on Call Centre Services for After-Sales Support [Read Order]")
![Madras HC Confirms Online Filing Date as GST Appeal Submission Date [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-appeal-online-filing-date.jpg "Madras HC Confirms Online Filing Date as GST Appeal Submission Date [Read Order]")
GST: Commercial Taxes Dept issued Revised list of Proper Officer for Rajasthan SGST [Read Notification]
By Notification No. 03/2025 The Commercial Taxes Department updated the list of appropriate personnel for the Rajasthan state Goods and Service Tax (SGST) on March 3, 2022. This update lists the...
![GST: Commercial Taxes Dept issued Revised list of Proper Officer for Rajasthan SGST [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Commercial-Taxes-Dept-Revised-list-Proper-Officer-Rajasthan-SGST-taxscan.jpg "GST: Commercial Taxes Dept issued Revised list of Proper Officer for Rajasthan SGST [Read Notification]")