ITAT quashes Ex Parte order passed due to Mistake of Service of Notice to Email of Assesses’s Counsel [Read Order]
The Income Tax Appellate Tribunal (ITAT) has recently quashed an ex parte order passed due to mistake of services of notice to email of assessee’s counsel. Assesee Natthi Singh filed the above appeal against the order
ITAT deletes Addition u/s 37(1) of written off Amount Treated as Business Expenditure [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the addition under Section 37(1) of Income Tax Act 1961 on account of written off amount treated as business expenditure. The assessee,
Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench quashed the excise duty demand and ruled that the use of inputs supplied by principal manufacturer is essential to qualify as job worker. The
Notice of Proceedings u/s 110(1B) of Customs Act must be issued to Owner of Seized Goods: Delhi HC [Read Order]
The Delhi High Court has held that notice of proceedings under Section 110(1b) of the Customs Act, 1962 must be issued to the owner of seized goods. Ganesh Sawant, the petitioner challenged the order by
Work Contracts Chargeable only from 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that thework contracts are chargeable only from 01.06.2007. The Department was of the opinion that the
Service Tax not Leviable on Hostel Services and Education Services by way of Pre-School Education and Education up to Higher Secondary School: CESTAT
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax is not leviable on hostel services and education services by way of pre-school education and education up
Salary Reimbursement for Seconded Employee Not Taxable as FTS under India-US DTAA: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that salary reimbursement for seconded employees would not be taxable as Fees for Technical Service (FTS) under the India-US tax Double Taxation Avoidance Agreement,
GST Authorities detain Consignment on ground that Supplier Wrongly Passed ITC to Buyer: Madras HC directs Buyer to Pre-deposit 200% of Maximum Penalty
A single Bench of Justice C. Saravanan of Madras High Court directed the buyer to make a pre-deposit of 200% of maximum penalty or an alternative furnish Bank Guarantee in terms of Section 129(c) of
Addition Based on Non-Appearance of Company Directors on the basis of unproven Identity of Subscriber not Sustainable: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that the addition based on non-production of company directors on the ground that identity of the subscribers were not proved would not be sustainable.
Union Cabinet approves signing of MoU between ICAI and The Chartered Accountants of Maldives
The Union Cabinet presided by Prime Minister Narendra Modi has approved the signing of Memorandum of Understanding (MoU) between Institute of Chartered Accountants of India and The Chartered Accountants of Maldives. For the ICAI members,
CBIC-ACES-GST Application: GST Dept adds New functionality to view Aadhaar Authentication Status and View/Upload/Download e-KYC for GST Registration
The Goods and Sevices Tax (GST) Department has issued a new functionality and released the advisory to view the Aadhaar Authentication Status, download e-KYC documents for new registration applications, and upload e-KYC documents in the
CESTAT quashes Service Tax Demand for Extended Period of Limitation on Architect Services and Management or Business Consultant Services
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand for extended period of limitation on architect services and management or business consultant services. The appellant, M/s. Hospitech Management Consultants Pvt. Ltd
Provisional Attachment of Bank Account Ceases after 1 year Expiry: Delhi HC directs bank to operate account as attachment order no longer operative
A Division Bench of the Delhi High Court considered the case while relying on section 83(2) of the Central Goods and Services Act, 2017, and instructed the bank to handle the account normally since the
No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), relied on the Supreme Court order wherein it was held that cenvat credit cannot be availed on input services utilized for exempted
Penal Provision of Central Excise Rules not to be Invoked against Company Accountants: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the penal provision of the Central Excise Rules, 1944 are not to be invoked against the company accountant. The department formed a view that