CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the previous week from September 17 to September 23, 2022. Hindustan Petroleum
GST: Covid Relief Notifications on Interest and Late Fee
In line with the decisions taken in the 43rd GST Council meeting held on 28.05.2021, several notifications have been issued under GST, providing for various reliefs in terms of late fee, interest, etc.  The details
ITAT Weekly Round Up
This Round-Up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during September 30 to October 06, 2023. Value of Property assessed by SVA on date of Agreement
ITAT Annual Digest [Part-34]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in No Addition on Unexplained Income received as Gift from Family Members: ITAT directs Re-Adjudication Shri Hemant Pandya vs ITO CITATION:
ITAT Annual Digest [Part – 37]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in Exemption u/s 11(2) of Income Tax Act shall be allowable only if Form 10B and Return of Income are furnished
Scope of Reasons vis-à-vis Reassessment under Section 148
Introduction The Income Tax Act, 1961 is in itself a complete code concerning the procedure of completing assessments/reassessments qua the assessees subject to the embedded riders in forms of sanctions/approvals of the competent authority, time-constraints
Input Tax Credit and the Perceived Dependence on the Supplier to Avail the Benefit of Such Credit in Terms of Section 16(2)(C) of the CGST Act
In recent times, the government has made a series of amendments to the GST law, and through these amendments, has made the recipient of a supply almost completely dependent on the supplier to avail the
ITAT Weekly Round-Up
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 10 to June 17, 2023. Maintenance Income from Building Let out
Complete Case Digest on CBLR Violations
This case digest provides comprehensive coverage of violation cases under the Customs Brokers Licensing Regulations, 2018. These regulations, issued by the central government, are designed to regulate customs brokerage activities within a specific jurisdiction. They
ITAT Weekly Round Up
The stories on the Income Tax Appellate Tribunal (ITAT) that were published at Taxscan.in from January 27, 2024 to February 2, 2024 are analytically summarized in this Round-Up. Failure to make a note in file
ITAT Annual Digest [Part-32]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in Ramamirtham Mangaladhevi vs ITO CITATION: 2023 TAXSCAN (ITAT) 1179 The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has
ITAT Weekly Round Up
The stories on the Income Tax Appellate Tribunal (ITAT) that were published at Tax scan December 15, 2023 to December 22, 2023 are summarized in this Round-Up. ITAT deletes disallowance of Long Term Capital Loss
Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from April 17 to April 21, 2023. Penalty u/s 45 of Gujarat
CESTAT Weekly Round-Up
This round-up analytically summarises the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during October 28 to November 3, 2023. No Excise Duty Demand can be Raised
Income Tax Search and Seizure: Understanding the gamut of Dumb Documents unearthed in an Income Tax Search and Seizure action
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