This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from June 17 to June 23 2023. Kerala HC quashes Property Tax Demand without

This round-up analytically summarises the key stories related to the Goods and Service Tax Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) reported at Taxscan.in during June 17 to 23, 2023. Purchase

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the services rendered under IT & SAP service agreement are different from technical collaboration agreement. Thus the receipt of IT & SAP service is

The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that a penalty can’t be imposed under Section 271D of the Income Tax Act, 1961 if there is no satisfaction in the assessment order.

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that telecommunication charges incurred for delivery of computer software outside India should  be  excluded from export turnover  for computing  deduction under Section 10A

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer (AO) could not withdraw or modify or substitute assessment order passed under Section 143(3) of the Income Tax Act, 1961

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that Deemed Income under Section 11(3) of the Income Tax Act, 1961 can’t be claimed as an exemption under Section 11(1)(a) and Section 11(2)

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed depreciation claims under Section 32 of the Income Tax Act, 1961 holding that the term used for the Purpose of business would include assets

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that additional income tax pay by domestic companies to resident shareholders should be at the rate mentioned under Section 115-O of the Income Tax

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the rejection of a claim of loss against the surrendered business income as unexplained income.  Mahaluxmi Food Industries, the

The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the mistakes that are apparent from the records under Section 254(2) of the Income Tax Act, 1961 can be rectified by the tribunal.

The  Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that deduction for revenue from onsite services could not be denied on the ground of not connected to eligible units located in India.

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

The Karnataka High Court directed the Assistant Commissioner of Central Tax for fresh consideration in the matter of an extended limitation period on the Input Tax Credit (ITC) refund claim. The petitioner, M/s Hutti Gold

This weekly round-up analytically summarises the key stories of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at taxscan.in, from June 17 to June 23, 2023. Cement and Steel are Directly Used in