![GST Not Includible in Presumptive Income u/s 44B: ITAT Deletes Addition on Shipping Company [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130190-gst-not-includible-in-presumptive-income.webp "GST Not Includible in Presumptive Income u/s 44B: ITAT Deletes Addition on Shipping Company [Read Order]")
GST Not Includible in Presumptive Income u/s 44B: ITAT Deletes Addition on Shipping Company [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench Mumbai has held that the Goods and Services Tax (GST) collected by a non resident shipping company...
![ITAT Annual Case Digest 2023 [Part 3]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Case-Digest-2023-Part-3-TAXSCAN.jpg "ITAT Annual Case Digest 2023 [Part 3]")
![Audit Report u/s 44B furnished along with ITR before Completion of Assessment: ITAT deletes Penalty u/s 271B of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Audit-Report-ITR-Assessment-ITAT-Penalty-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "Audit Report u/s 44B furnished along with ITR before Completion of Assessment: ITAT deletes Penalty u/s 271B of Income Tax Act [Read Order]")
![Income from Carriage of Goods and for Operating Ship Taxable u/s 44B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Carriage-of-Goods-Income-Income-from-Carriage-of-Goods-Operating-Ship-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Income from Carriage of Goods and for Operating Ship Taxable u/s 44B of Income Tax Act: ITAT [Read Order]")
![Payment for Time charter of ship does not fall under the ambit of royalty and is not taxable under section 9(1)(vi) of the IT Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-Time-charter-of-ship-royalty-IT-Act-ITAT-taxscan.jpg "Payment for Time charter of ship does not fall under the ambit of royalty and is not taxable under section 9(1)(vi) of the IT Act: ITAT [Read Order]")
IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ), held that Inland Haulage Charges (IHC) is part of income from operation of ships in International Traffic under India- France Double...
![IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/IHC-Income-Income-from-Operation-Ships-International-Traffic-India-France-DTAA-DTAA-taxable-ITAT-Taxscan.jpg "IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]")
Reimbursement of Property Tax to Landlord under Contract is an Allowable Expenditure: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the reimbursement of the amount of property tax by the licensee to the landlord under the contract would be eligible for...
![Reimbursement of Property Tax to Landlord under Contract is an Allowable Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Reimbursements-ITAT-Taxscan.jpg "Reimbursement of Property Tax to Landlord under Contract is an Allowable Expenditure: ITAT [Read Order]")
Repair Work Inextricably connected with Prospecting, Extraction or Production of Mineral Oil Taxable u/s 44BB: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that repair work inextricably connected with prosecting, extraction or production of mineral oil are taxable under Section 44B of the...
![Repair Work Inextricably connected with Prospecting, Extraction or Production of Mineral Oil Taxable u/s 44BB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/mineral-oil-1.jpg "Repair Work Inextricably connected with Prospecting, Extraction or Production of Mineral Oil Taxable u/s 44BB: ITAT [Read Order]")
Service Tax paid to the Government has no relevance in determining presumptive Tax: ITAT Mumbai [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal recently ruled that the amount collected and paid to the government cannot be included to the total income of the assesse for the purpose of...
![Service Tax paid to the Government has no relevance in determining presumptive Tax: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-News-Tax-Scan.jpg "Service Tax paid to the Government has no relevance in determining presumptive Tax: ITAT Mumbai [Read Order]")