A division bench of the Delhi High Court held that Central Goods and Services Tax ( CGST ) Rules, 2017 do not provide any consequences in case the time limits provided thereunder lapse. The bench

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no taxability arose as there was no escapement of income on repatriating Rs.203.56 Cr. arising from redemption of non-convertible debentures (

The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) comprising Amit Shukla ( Judicial Member ) and Padmavathy S. ( Accountant Member ) while deleting the addition held that Income from

The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) comprising Amit Shukla ( Judicial Member ) and Padmavathy S. ( Accountant Member ) directed to recompute the Arm Length Price (

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that receipts from sale of software license is not royalty under Article 12(3) of India Singapore Double Taxation Avoidance Agreement. The appeal is filed by the

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that services provided to Jet Airways and Jet Lite in Malaysia head in the office of resident Indian companies are taxable in India .

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that full value of consideration or cost of investment cannot be substituted by fair market value except within purview of Section 50

The Delhi bench of the National Company Law Tribunal ( 'NCLT' ) held that the Debt Assignment Deed cannot be challenged in a Corporate Insolvency Resolution Process ( 'CIRP' ) under Section 7 of the

The stories on the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from February 3, 2024 to February 8, 2024 are analytically summarized in this Round-Up. ITAT Resolves Boeing India’s transfer

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ), while deleting the addition made under Section 69A of the Income Tax Act, 1961 held that capital gain arising on sale of shares could not

This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from February 3rd to February 9th of 2024. SLP against Sale

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from February 4, 2024 to  February 9, 2024. Proper filing of ST

The Delhi High Court directed to recompute the Income Tax refund payable. The period prescribed under Section 153(3) of the Income Tax Act,1961 would thus have to necessarily be computed from the date when the

The Delhi High Court directed to release of the seized currency as there is no justification in the respondent’s holding that the payment has not been made and the option has lapsed. The respondents denied

The Ministry of Corporate Affairs ( MCA ) is set to conduct a performance review of the Competition Commission of India ( CCI ) due to mounting concerns over the regulator's perceived inaction in addressing