The Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilizing Cenvat...
The Custom, Excise & Service Tax Appellate Tribunal (CESTAT), West Zone Bench ascertained the relevance of the amendment of Section 110(2) of Customs Act, 1962. In the case of Shreyansh Marble Tiles Pvt. Ltd. vs....
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the provisions of disallowance under section 40(a)(ia) of the Income Tax Act, 1961 does not apply to the short deduction of tax as it...
In the case of M/s M.C. Punjwani vs. Commissioner of Custom, Mumbai Export I, the Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai held that the purpose of compounding of offence against the payment...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that Cenvat Credit permissible on renting of premises outside the manufacturing factory unit. The appellant is a manufacturer of “piston ring” having its factory at...
The Income Tax Appellate Tribunal (ITAT) Delhi has held that remunerations given to a company director, who happens to be a relative do not fall as a disallowance under section 40(2) of the Income Tax...
The Bombay High Court has held that the entire purchase cannot be disallowed even if it is a Bogus purchase. The respondent Pinaki D. Pinaki who carries on business as a Civil Contractor had filed...
Like every other law which provides the aggrieved to file review, revision, and appeal against the decision of any other authority, the GST payee in Chandigarh is also empowered to file a revision petition against...
The ITAT, Ahmedabad bench, in Shri Swaminarayan Mandir v. DIT (Exemption), held that the Commissioner, on receipt of application for registration under section 12AA of the Income Tax Act, is required to conduct an inquiry...
The single bench of the Kerala High Court, in a recent decision held that an application under section 220(2A) should be considered in a judicious manner and the allegation that there is a threat by...
The Division Bench of the Madras High Court recently, in a Writ Appeal, refused to condone a delay petition on ground that the appellate Authorities, including the High Court has no power to condone a...
The Income Tax Appellate Tribunal, Chandigarh has recently ruled that an application filed by the assessee u/s 12A cannot be rejected on the ground that the assessee has not filed returns for the previous years....
The High Court of Calcutta, on 18th March, delivered a landmark judgment by allowing deduction u/s 36(1)(iii)to the assessee, the Indian Aluminum Company Ltd for the expenses incurred by them in developing application software. The...
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