The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that interest is not leviable from the assessee for short payment of tax due to payer's default in  Tax Deduct at Source

The Kolkata Bench of the National Company Law Appellate Tribunal (NCLT) held that the amount given as share application money is not financial debt under the Insolvency and Bankruptcy Code, 2016 (IBC). The petition has

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) upheld the commissioners order allowing refund as the excise duty refund rejected without  verifying invoice showing double duty payment. The Tribunal found that the

The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax is not demandable on logistics charges recovered from buyers when Value Added Tax ( VAT

The Kolkata Bench of the National Company Law Tribunal ( NCLT ) held that the NCLT is not empowered to set aside arbitral award passed during moratorium period under Section 14 of the Insolvency and

The Goods and Services Tax ( GST ) Payments in the Jammu and Kashmir region is easier now as the Goods and Services Tax Network ( GSTN ) has enabled the facility to make payments

The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax is not leviable on discount /incentive received from suppliers of motor vehicle spare parts under

The Jodhpur bench of the Income Tax Appellate Tribunal (ITAT) granted the assessee's appeal, acknowledging that the delay in filing the TDS return was due to a technical issue rather than negligence. The assessee, a

The Income Tax Appellate Tribunal ( ITAT ) has directed the Assessing Officer ( AO ) to allow exemption under Section 11 of the Income Tax Act, 1961 acknowledging that profit derived from services rendered

The Income Tax Appellate Tribunal ( ITAT ) has deleted the addition of 5 crore, citing the absence of corroborative evidence to prove that the taxpayer had indeed made any payment of Rs. 5 crores.

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed the reopening of assessment, ruling that the notice issued under Section 148 of the Income Tax Act, 1961 was held to

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that a non-resident's salary or allowance for services rendered abroad is not taxable in India. During Assessment year 2020-21, the Assessee,Yogesh Kotiyal

The Bombay High Court has held that merely brandishing newspaper cuttings does not amount to proof of sharing commercial expertise. The court found that the Assessing Officer ( AO ) was required to inquire, and

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled that service tax is not payable by the National Co-Operative Consumers' Federation of India,( NCCF ) since they are

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that expenses related to advertising and marketing are expenses are not includable in value of imported goods since the