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
GST, Demonetisation and IBC made Economy more Efficient and Transparent: Finance Ministry Report
The Indian Government has made significant strides in the last 4 years in taking India to new heights in terms of the welfare of the citizenry, the overall structure& growth of the economy, and creating
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 July 1 to July 6, 2023. Cash Deposits from earlier withdrawals cannot
Supreme Court and High Court Weekly Round Up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from January 06 to January 12, 2024, the last week of 2024.
Complete Case Digest on Tamil Nadu Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) -Part 2
An advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It also brings certainty in determining the tax liability, as the ruling given by the
ITAT Weekly Round-Up
This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that were covered by Taxscan.in the week before, from April 23rd to April 29th, 2023. Ex-Gratia Payment Received on Voluntary Retirement Not Taxable
Case Digest on Demonetization and Deposits
In 2016, the Indian Government demonetised Rs.500 and Rs.1,000 notes, creating havoc in the entire country. It was a joint decision of the authorities along with the Reserve Bank of India (RBI) in order to fight corruption, black marketing
New Regime of Income Tax Search and Seizure Assessments- Glaring Implications
Officer has in his possession books of accounts or other documents or evidence which reveals that the income chargeable to tax, represented in the form of asset Introduction:- The Hon’ble Union Finance Minister Nirmala Sitharaman
Analysis of Sections 147, 148, 148A, 149, and 151 of the Income Tax Act, 1961 as substituted vide Finance Act, 2021
For the sake of convenience, pre-substituted sections and sections substituted Vide Finance Act, 2021 are tabulated as under: Pre-Substituted SectionsNewly amended/substituted sections by Finance Act, 2021Income escaping assessment. 147. If the Assessing Officer has reason to
Tax Judgment of High Courts Annual Digest 2023 [Part – 19]
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxscan.in during the year 2023. These stories include judgements and observations of High Courts