ICAI Campus Placements 2024: Average Salary stagnates, Highest CA Fresher Salary Offer falls to ₹26.5 LPA
The Institute of Chartered Accountants of India ( ICAI ) has recently concluded its 60th Campus Placement Programme for newly qualified Chartered...
![Section 153C Assessment Quashed: ITAT Holds Search-Based Additions Invalid Without Incriminating Material [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Section-153C-Assessment-Quashed-Search-Based-Additions-Incriminating-Material-taxscan.jpg "Section 153C Assessment Quashed: ITAT Holds Search-Based Additions Invalid Without Incriminating Material [Read Order]")
![Write-off of Rs. 8,002 on Non-Recoverable Employee Advances Allowed as Business Expense u/s 37: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Business-Expense-Ahmedabad-Bench-of-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-non-recoverable-employee-advances-Income-Tax-Income-Tax-Appellate-Tribunal-Taxscan-1.jpg "Write-off of Rs. 8,002 on Non-Recoverable Employee Advances Allowed as Business Expense u/s 37: ITAT [Read Order]")
![Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Construction-Services-Construction-Services-under-Collaboration-Agreements-Works-Contract-taxscan.jpg "Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]")
Claim under IBC will not survive when Unit Holders Handed Over Possession and Conveyance Deed has Been Executed: NCLAT [Read Order]
The New Delhi bench of the National Company Law Appellate Tribunal (NCLAT) has held that when a unit holder is handed over possession and a Conveyance Deed has also been executed, no claim survives...
Global Account Manager's Activities Classified as Business Support Service not Business Auxiliary Service due to Operational Support Role: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the activities performed by Global Account Managers ( GAM ) for international logistics management...
![Global Account Managers Activities Classified as Business Support Service not Business Auxiliary Service due to Operational Support Role: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Global-Account-Manager-Business-Support-Service-Business-Auxiliary-Service-taxscan.jpg "Global Account Managers Activities Classified as Business Support Service not Business Auxiliary Service due to Operational Support Role: CESTAT [Read Order]")
Royalty for Transfer of Technical Know-How Cannot Be Treated as Payment for Consulting Engineer Services: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that consideration made to a holding company for the use of business know-how was not taxable under the...
![Royalty for Transfer of Technical Know-How Cannot Be Treated as Payment for Consulting Engineer Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Delhi-Consulting-Engineer-Services-Taxscan.jpg "Royalty for Transfer of Technical Know-How Cannot Be Treated as Payment for Consulting Engineer Services: CESTAT [Read Order]")
Co-owner’s Consent Letter not Required in applying GST Registration when Electricity Bill proves Ownership: Allahabad HC [Read Order]
The Allahabad High Court has ruled that a co-owner's consent letter is not mandatory for obtaining Goods and Services Tax (GST) registration if ownership of the property is established through an...
![Co-owner’s Consent Letter not Required in applying GST Registration when Electricity Bill proves Ownership: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Registration.jpeg "Co-owner’s Consent Letter not Required in applying GST Registration when Electricity Bill proves Ownership: Allahabad HC [Read Order]")
Discounts/Incentives from Honda Linked to Sale and Purchase of Goods not subject to Service Tax: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that discounts and incentives related to the sale of goods cannot be subjected to service tax...
![Discounts/Incentives from Honda Linked to Sale and Purchase of Goods not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Discounts-and-Incentives-Sale-and-Purchase-of-Goods-CESTAT-taxscan.jpg "Discounts/Incentives from Honda Linked to Sale and Purchase of Goods not subject to Service Tax: CESTAT [Read Order]")
GST Investigation, Search, Seizure and Arrest on Tax Evasion by Non-Proper Officer is Invalid: Karnataka HC [Read Order]
In a recent ruling, the Karnataka High Court has ruled that the non-proper officers cannot make any investigation, search, seizure and arrest on Good and Services Tax ( GST ) evasion. It is invalid....
![GST Investigation, Search, Seizure and Arrest on Tax Evasion by Non-Proper Officer is Invalid: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Good-and-Services-Tax-Karnataka-HC-GST-Investigation-cases-GST-Evasion-TAXSCAN.jpg "GST Investigation, Search, Seizure and Arrest on Tax Evasion by Non-Proper Officer is Invalid: Karnataka HC [Read Order]")
GST Interest and Penalty Waiver Scheme u/s 128A: Know Guidelines for Completing Questionnaires in Form SPL-02
The Goods and Services Tax Network (GSTN) has issued an additional advisory detailing the steps to file the Form SLP -02, which is a form required to be filed for availing the interest and penalty...
