The Delhi High Court has held that the appeal against the refund rejection order shall be considered on merits on the finding that the same is filed within the statutory period of 3 months based

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the addition under Section 68 of the Income Tax Act, 1961 citing denial of the opportunity to be heard. The Respondent Saivi

In a recent decision, the Delhi High Court held that the denial of input tax credit (ITC) to customers is consequence of retrospective cancellation of GST registration. The Petitioner impugned the order whereby the appeal

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has disallowed the taxpayer's claim under Section 54 of the Income Tax Act, 1961 stating that the taxpayer failed to construct a residential

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the adjustment regarding the arm's length pricing of export commission payment against Honda subsidy. The assessee was a resident corporate entity and

The Insolvency and Bankruptcy Code, 2016 ( IBC, 2016 ) was recommended on 31st May 2005. The code deals with time-bound proceedings, applicability and accessibilities, moratorium and suspension of the proceedings, setting up of operating

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that capital gain from sale of equity shares not taxable as per Article 13 (4) of India - Mauritius Double Taxation Avoidance

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand as the burden of differential duty not passed on to customer. The appellant filed refund

The Delhi High Court set aside the retrospective cancellation of GST since it was made without stating any Cogent Reason. The court found that the Show Cause Notice and the impugned order are bereft of

The Delhi bench of the National Company Law Appellate Tribunal ( NCLAT ) upheld the Corporate Insolvency Resolution Professional ( CIRP )  proceedings initiated under Section 9 of the Indian Bankruptcy Code ,2016 against the

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the addition under Section 68 of the Income Tax Act, 1961 citing denial of the opportunity to be heard. The Respondent Saivi

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has ordered a reconsideration, directing fresh adjudication. This decision comes as submissions regarding Tax Deducted at Source ( TDS ) deductions under Sections

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 April 13 to April 20 ITAT Directs Readjudication with

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) directed to submit relevant documents in the matter concerning exemption under threshold limit of exemption for small scale service

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from April 13 , 2024  to April 19, 2024 Service Tax not