The Income Tax Appellate Tribunal (ITAT) while upholding the order of the CIT(A) held that payments made by the assessee towards the toll-free telephone charges constitute royalty, in terms of Section 9(1)(vi) of Income Tax

The Supreme Court of India bench headed Chief Justice J S Khehar today granted eight more weeks to the Comptroller and Auditor General (CAG) to complete the audit of the Delhi Noida Direct (DND) flyway. In

A ‘Commission Agent’ is akin to a channel partner in delivery of goods/service, wherein the Principal bears all the risks The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed

A three judge bench of Supreme Court of India led by Chief Justice T S Thakur today refused to stay the Allahabad High Court Judgment restraining Noida Toll Bridge Company Ltd from levying Toll Tax. There would

A division bench of the Allahabad High Court in Apar Mukhya Adhikari v. ITO, has held that the toll plaza does not include Tahbazari for the purpose of collecting Tax at Source ( TCS ).

In a petition filed by the Federation of NOIDA Residents Welfare Association, the Allahabad High Court expelled the toll on the Delhi-Noida-Delhi (DND). The order will be a great relief for Delhi-Noida commuters. The petitioners

The Supreme Court of India today refused to stay the collection of Toll Tax on DND Flyway connecting Delhi and Noida. The Chief Justice T S Thakur, Justice A.M Khanwilkar and Justice D Y Chadrachud

The Delhi bench of the CESTAT has held that an independent contractor is not liable to pay service tax while conducting the activity of toll collection on behalf of NHAI. M/s Sitaram India Ltd, has

The Directorate of Income Tax ( Investigation ), Delhi, has established a 24X7 Control Room at the Civic Centre in New Delhi and also released a toll free number to combat unaccounted cash, bullion, and other

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that toll collection on behalf of the National Highway Authority of India (NHAI) cannot be considered as a business auxiliary service.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on container detention charges and toll tax. The appellant is a multi-modal goods transporter under

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the rights to build and operate toll road are considered as tangible assets and the depreciation shall be allowed. The assessee is engaged

The Income Tax Appellate Tribunal, Pune Bench, has recently, in an appeal filed before it, held that the right to collect toll falls within the definition of commercial rights or intangible asset, and hence that

While dismissing the Writ Petition filed by Advocates, the Andhra Pradesh High Court has held that the collection of tax under the Motor Vehicle Taxation Act and levy of fees under the National Highway Rules

The Economic Survey Report 2023 stated that the seamless generations of e-way bills and electronic toll collections have augmented better tax collections for the government. It has not just helped in curbing tax evasion but