![Income Tax Annual Digest 2024: ITAT Cases [Part 4]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-Annual-Digest-2024-annual-round-up-ITAT-Annual-Digest-ITAT-Cases-Income-Tax-Appellate-Tribunal-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 4]")
Income Tax Annual Digest 2024: ITAT Cases [Part 4]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![Income Tax Annual Digest 2024: ITAT Cases [Part 3]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Income-Tax-Annual-Digest-2024-Income-Tax-Annual-Digest-annual-round-up-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 3]")
![No TCS on Goods Purchases by IFSC Units u/s 206C(1H) of Income Tax Act: Finance Ministry [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/No-TCS-Goods-Purchases-IFSC-Units-206C-1H-Income-Tax-Act-Finance-Ministry-taxscan.jpg "No TCS on Goods Purchases by IFSC Units u/s 206C(1H) of Income Tax Act: Finance Ministry [Read Order]")
ITAT Slashes Addition, Allows Partial Relief to Assessee on Cash Deposit during Demonetization [Read Order]
In a significant ruling, the Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) granted partial relief by reducing the addition made under Section 69A of the Income Tax Act, 1961. The appeal...
Sale of used Lead Acid Batteries, Plastic Waste and Metal Scrap not Bound by Margin Scheme u/r 32(5) CGST Rules: AAAR [Read Order]
The Rajasthan Appellate Authority for Advance Ruling ( AAAR ) has clarified that the Margin Scheme as envisioned under Rule 35(5) of the Central Goods and Services Tax ( CGST ) Rules, 2017 shall be...
![Sale of used Lead Acid Batteries, Plastic Waste and Metal Scrap not Bound by Margin Scheme u/r 32(5) CGST Rules: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-GST-Rules-Goods-and-Services-Tax-Metal-scrap-sales-tax-used-Metal-scrap-GST-TAXSCAN.jpg "Sale of used Lead Acid Batteries, Plastic Waste and Metal Scrap not Bound by Margin Scheme u/r 32(5) CGST Rules: AAAR [Read Order]")
No GST Exemption on ‘Abhivahan Permission Shulk’ paid to Forest Department for Clearance of Mined Coal: AAAR [Read Order]
The Chhattisgarh Appellate Authority for Advance Ruling ( AAAR ) in a blow to the Chhattisgarh State Power General Co. Ltd. ( CSPGCL ) ruled that no Goods and Services Tax ( GST ) exemption may be...
![No GST Exemption on ‘Abhivahan Permission Shulk’ paid to Forest Department for Clearance of Mined Coal: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/No-GST-GST-No-GST-Exemption-Abhivahan-Permission-Shulk-Forest-Department-Forest-Department-for-Clearance-taxscan.jpg "No GST Exemption on ‘Abhivahan Permission Shulk’ paid to Forest Department for Clearance of Mined Coal: AAAR [Read Order]")
“Any new liability after approval of Resolution Plan will go beyond Lakshman Rekha of IBC”: Allahabad HC [Read Order]
The Allahabad High Court in a recent case ruled that any new liability being fastened after the approval of the Resolution Plan would inherently and palpably be illegal and go beyond the Lakshman...
Denial of Refund Claim on Service Tax Rendered for SEZ: CESTAT Remands Matter for Adjudication [Read Order]
In a recent case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT ) remanded matter on denial of refund claim on service tax rendered for Special Exonomic Zone...
![Denial of Refund Claim on Service Tax Rendered for SEZ: CESTAT Remands Matter for Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Service-Tax-Rendered-for-SEZ-SEZ-Taxscan.jpg "Denial of Refund Claim on Service Tax Rendered for SEZ: CESTAT Remands Matter for Adjudication [Read Order]")
No provision u/s 130 of GST Act prohibits interim release of goods seized pending adjudication of show cause notice: Kerala HC Directs to release Seized Gold Jewellery [Read Order]
In a recent case, the Kerala High Court held that there is no provision in Section 130 of the Goods and Sevice Tax Act ( GST ), 2017 which prohibits interim release of goods seized pending...
![No provision u/s 130 of GST Act prohibits interim release of goods seized pending adjudication of show cause notice: Kerala HC Directs to release Seized Gold Jewellery [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Kerala-High-Court-GST-GST-Act-Section-130-of-GST-Act-Seized-Gold-Jewellery-case-updates-TAXSCAN.jpg "No provision u/s 130 of GST Act prohibits interim release of goods seized pending adjudication of show cause notice: Kerala HC Directs to release Seized Gold Jewellery [Read Order]")