This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in CHA considered as Merely processing agent of documents for Clearance of goods and not inspector to weigh Genuineness of transaction:
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
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 July 1 to July 8, 2022 M/s. AVIS Hospitals India Limited
The Finance Minister Nirmala Sitharaman has proposed the following changes across various spheres of International Taxation and Transfer Pricing: Modification in conditions for offshore funds’ exemption from “business connection”. Contribution of the eligible fund manager
This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Non-compliance of Notice due to different Email ID on Form 35 and ITR: ITAT allows another opportunity to Assessee Vikram Udeshanghbhai Padhiyar
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, while deleting the penalty u/s 271(1)(c) in an appeal filed before it, held that omission of income due to human error committed by accountant, is
Sale in transit means interstate sale effected by transfer of documents of title to goods when the goods are in movement from one State to another. It is a situation where selling the goods by
In a significant adjudication, the Assistant Commissioner of Sales Tax, Pondy Bazaar has dropped Goods and Services Tax ( GST ) Demand amounting to Rs. 31.81 Crores to Rs. 65,000 for the Financial Years 2018-2019
The Income Tax Appellate Tribunal, Delhi Bench, has recently, in an appeal filed before it, held thatM/s. Uptodate is not taxable under “royalty” for allowing access to online database of journals and books, on the
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has recently, in an appeal filed before it, with regard to the suo motu recovery of credit by the assessee during litigation, quashed the
“Service” means giving legally required notice to other parties that you have filed papers asking for a court order that may affect them. The court papers can only be delivered in a manner permitted by
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 August 6 to August 12, 2022 Mrs. Bharati Narendra Oswal vs
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
Introduction:- It is seen in the course of practice on the subject that during the course of Search and Seizure actions, voluminous documents are seized which may also include numerous loose papers, diaries, note pads
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 7 to July 14, 2023. ITAT upholds Deletion of Addition u/s
