![No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111154-no-deemed-dividend-business-advances-holding-subsidiary-companies-itat-taxscan-jpg.webp "No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]")
No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]
Section 2(22)(e) applies only to gratuitous loans or advances to shareholders, not to reciprocal and business-related transactions The...
![ITAT holds Penalty u/s 271(1)(c) Unjustified in Absence of Malafide Intent, rejects Precedent [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-penalty-rejects-Precedent-TAXSCAN.jpg "ITAT holds Penalty u/s 271(1)(c) Unjustified in Absence of Malafide Intent, rejects Precedent [Read Order]")
![Assessee Entitled to S. 80IA(4)(iii) Deduction as No Violation of Scheme Conditions Found: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Income-Tax-Deduction-1.jpg "Assessee Entitled to S. 80IA(4)(iii) Deduction as No Violation of Scheme Conditions Found: ITAT [Read Order]")
![CESTAT upholds Service Tax Refund Claim Rejection on Course by YCMOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-upholds-Service-Tax-Service-Tax-Refund-Refund-Claim-Rejection-Rejection-Rejection-on-Course-by-YCMOU-YCMOU-taxscan.jpg "CESTAT upholds Service Tax Refund Claim Rejection on Course by YCMOU [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 13]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Indirect-Tax-Cases-Part-13-Annual-Digest-2024-Indirect-Tax-Cases-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 13]")
Discount claim under Excise Duty stating Written off of Value in Books of Account: CESTAT sets aside Demand of Excise Duty on Value of Goods Mentioned in Price List [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) sets aside the demand of Excise Duty based on value of goods mentioned in price list even after the appellant...
![Discount claim under Excise Duty stating Written off of Value in Books of Account: CESTAT sets aside Demand of Excise Duty on Value of Goods Mentioned in Price List [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Discount-claim-Discount-claim-under-Excise-Duty-Excise-Duty-Value-in-Books-of-Account-CESTAT-CESTAT-sets-taxscan.jpg "Discount claim under Excise Duty stating Written off of Value in Books of Account: CESTAT sets aside Demand of Excise Duty on Value of Goods Mentioned in Price List [Read Order]")
CESTATÂ sets aside Customs Broker Licence Revocation and Penalty concerning Export Overvaluation Dispute [Read Order]
In a recent decision, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal set aside the customs broker license revocation of M/s Rupali Logistics Clearing & Forwarding...
![CESTATÂ sets aside Customs Broker Licence Revocation and Penalty concerning Export Overvaluation Dispute [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-sets-Customs-Broker-Licence-Revocation-Penalty-concerning-Overvaluation-Dispute-Penalty-concerning-Export-taxscan.jpg "CESTATÂ sets aside Customs Broker Licence Revocation and Penalty concerning Export Overvaluation Dispute [Read Order]")
Filing Fee for Increased Share Capital Classified as Revenue Expenditure: ITAT Upholds AO's Decision [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) upheld the Assessing Officer's (AO) decision to classify the filing fee for an increase in authorized share capital as revenue...
![Filing Fee for Increased Share Capital Classified as Revenue Expenditure: ITAT Upholds AOs Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Legal-Professional-charges-incurred-towards-business-to-be-treated-Revenue-Expenditure-ITAT-RAXSCAN.jpg "Filing Fee for Increased Share Capital Classified as Revenue Expenditure: ITAT Upholds AOs Decision [Read Order]")
Addition Made as Undisclosed Foreign Income and Asset under Black Money Act not Repeated Under Income Tax Act: ITAT [Read Order]
In a recent case, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) held that any addition made as undisclosed foreign income and assets under the Black Money Act (BMA), shall not be...
![Addition Made as Undisclosed Foreign Income and Asset under Black Money Act not Repeated Under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Black-Money-Foreign-Income-TAXSCAN.jpg "Addition Made as Undisclosed Foreign Income and Asset under Black Money Act not Repeated Under Income Tax Act: ITAT [Read Order]")
![Vehicle Leasing Activity Not a Service, Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Rate-GST-Lease-Pre-owned-Motor-Vehicles-Motor-Vehicles-Central-Tax-rate-Notification-AAR-Taxscan.jpg "Vehicle Leasing Activity Not a Service, Exempted from Service Tax: CESTAT [Read Order]")
Relief to JN Tata Endowment: ITAT dismisses Revenue Appeal against Income Tax Act Section 11 Exemption Availment [Read Order]
In a significant ruling, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the appeal filed by the Revenue against JN Tata Endowment for the Higher Education of Indians,...
![Relief to JN Tata Endowment: ITAT dismisses Revenue Appeal against Income Tax Act Section 11 Exemption Availment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Tata-Endowement-site-img.jpg "Relief to JN Tata Endowment: ITAT dismisses Revenue Appeal against Income Tax Act Section 11 Exemption Availment [Read Order]")
