The Madras High Court has issued an instruction to the SRM Engineering Construction Company Limited, allowing them to submit a statutory appeal, even if it falls outside the specified time limit. This directive comes in

This weekly summary analyses the stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) that have been published at Taxscan.in. during the previous week from September 30 to October 06 2023. Iron

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the dismissal of appeal filed within the stipulated period of 60 days as prescribed under Section 128 of Customs Act

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) allowed the deduction under Section 43B of Income tax Act as the tax auditor himself has certified that amount claimed under Section 43B of the Income

The Patna High Court directed the Railways to refund Rs 38.22 lakhs in the matter of illegal deduction of VAT from contractors in inter-state sale of goods. The writ petition was filed seeking a direction

In a major relief to M/s Birla Corporation Limited, the Supreme Court rejected the precedential value of ruling that GST Department not to have benefit of extended period of limitation The Additional Solicitor General who

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the provision of section 56(2)(vii)(b) of the Income Tax Act and submitted that it applies to “individual” and “HUF” and not to a company

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance of interest under Section 36(1)(iii) is not attributable to the borrowed amount utilized for the purchase of immovable property. The Assessing

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that activity being charitable in nature towards general public utility cannot be equated with a money lending activity carried out in a corporate world.

On Thursday, the Enforcement Directorate (ED) issued summonses to comedian Kapil Sharma and actors Huma Qureshi and Hina Khan in relation to the Mahadev betting app case. This underscores the expanding scope of the betting

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the tax deducted at source (TDS) under Section 194C of the Income Tax Act, 1961 is not applicable on the purchase of the

The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that Objections raised by assessee regarding report of DVO not justified, taking into consideration the submission in the first appellate proceedings. The sole issue

The Income Tax Appellate Tribunal (ITAT ) Pune bench upheld the addition made on unaccounted income received in cash towards the sale of shares. There are no materials/documents on record to show that such unaccounted

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that reasonable opportunity is to be provided to the assessee to substantiate source of cash deposit in favor of natural justice. The sole grievance

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the consideration paid by the assessee outside India for the candidate’s report does not fall within the purview of royalty under Article 13