The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed benefit of abatement notification and noted that Make My Trip is facilitator between hotel and customer for short-term

The Delhi High Court directed the Customs Commissioner to release amount after realising redemption fine and penalty on seizure of foreign currency. The petitioner is a foreign national of Turkmenistan. A Lady Customs Officer conducted

The Income Tax Appellate Tribunal ( ITAT ), Delhi bench, dismissed the refund of excess Dividend Distribution Tax- DDT paid to non-resident companies. The assessee, Sennheiser Electronics India Private Limited, is engaged in the business

The Delhi High Court upheld the order of the Income Tax Appellate Tribunal (ITAT) directing the exclusion of comparables as there was functional dissimilarity between the companies and the assessee. The record discloses that the

The Delhi High Court upheld the direction of the Assessing Officer ( AO ) to adopt the attribution rate of revenue as 75% gross profit earned from Indian operations. By the instant appeal, the appellant/revenue

Union Minister of Commerce and Industry, Consumer Affairs, Food and Public Distribution, and Textiles, Shri Piyush Goyal, presided over the second meeting of the reconstituted Board of Trade at Bharat Mandapam, New Delhi, today. During

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) nullified the assessment order under Section 143 of the Income Tax Act 1961, citing the non-mentioning of a valid Director Identification Number (DIN). A search

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Non-Registration of Gift Deed can’t be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold by a

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Non-Registration of Gift Deed can’t be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold by a

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in2 Failure of AO to conduct an Independent Investigation: ITAT deletes Addition u/s 68 made on Presumptions and Conjectures ITO vs Shri Rajendra

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Payment from SET Satellite (Singapore) P. ltd are not Taxable as ‘royalty’ under Article 12(2) of India-Singapore Treaty: ITAT The Mumbai bench

The Delhi High Court, in quashing the contested notices and orders, directed the income tax officers to commence new reassessment proceedings against the assessee, adhering to the prescribed legal procedures. The bench, composed of Justice

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Issuance of Notice u/s 153C of Income Tax Act shall be Invalid Ab-Initio when no Incriminating Document found in Search: ITAT DCIT

The Income Tax Appellate Tribunal (ITAT), Delhi bench, while directing readjudication, observed that the notice for continuing assessment proceedings of deceased persons was issued in the individual name instead of Hindu Undivided Family (HUF). Pitam

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) has ruled that even if the gross receipts of the assessee exceeds the threshold limit prescribed in the proviso under Section 2(15) of the