CESTAT Weekly Round-Up
This round-up analytically summarises the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during November 11 to 17, 2023. CESTAT Quashes Penalty u/s 112 and 114 of
Case Digest: Capital gain on Property (Part -3)
Profits or gains arising from the transfer of an immovable property, held as a capital asset, are taxed under the head "Capital Gains”. The incidence of tax on Capital Gains depends upon the period for
ITAT Weekly Round Up
This Round-Up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan. from October 15 to October 20, 2023 Disallowance u/s 37 can’t be made when Details have been
Complete Case Digest of Maharashtra AAR (Part 1)
Goods and Services Tax Authority for Advance Ruling (GST AAR)  is  a quasi-judicial body established in India under the GST Act of 2017. The GST AAR is in charge of issuing binding rulings on the
ITAT Annual Digest [Part 48]
This yearly digest analyzes all the ITAT stories published in 2023 at taxscan.in Interest on Compulsorily Convertible Debentures Allowable as Revenue Deduction u/s 36(1)(iii) of the Income Tax Act: ITAT Religare Finvest Ltd vs Deputy
Case Digest: Fee for Technical Service (FTS) and Double Taxation Avoidance Agreement (DTAAs)
Section 9(1)(vii) of the Income Tax Act, 1961 defines fees for technical services(FTS) as any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of
ITAT Weekly Round Up
This is the weekly round of the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from March 09, 2024  to March 15 are analytically summarized in this Round-Up. Relief to Toyota
ITAT Weekly Round-Up
This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that have been published at Taxscan.in. during the previous week from June 17 to 23, 2023. ITAT Upholds Disallowance made u/s 143(1) of
ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from March 13 to March 18, 2023. ACIT vs. Atul Kumar Gupta
ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from January 14 to January 21, 2023 No Income Tax Addition When
CESTAT Weekly Round-Up
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 16 to September 22 2023. Subsequent
ITAT Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from May 6th to 13th, 2023. Proceeds from Licence of BOT Projects
CESTAT Weekly Round-Up
This round-up analytically summarises the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during October 28 to November 3, 2023. No Excise Duty Demand can be Raised
GST Case Digest Series: High Court Tax Cases, 2018 – Part 1
The Concept  of GST was introduced in India in the Budget Speech of 28th February 2006 by the then Finance Minister. Since then, there has been a constant endeavor for the introduction of the GST
GST AAR and AAAR Rulings: Annual Digest 2023 [Part 3]
This yearly digest analyzes all the AAR and AAAR stories published in the year 2023 at taxscan.in. Supply of Pre-packaged and labelled Rice up to 25 kg to Export Attracts 5% GST: AAR 2023 TAXSCAN