Kerala Amnesty Scheme 2024: Settle Your Tax Arrears Before December 31, 2024 [Read Circular]
Introduction In an effort to resolve long-standing tax arrears and provide relief to taxpayers, the Kerala State Goods and Services Tax (SGST)...
![Firm liable for Levy of Surcharge Only When Total Income Exceeds One Crore Rupees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Levy-of-Surcharge-Total-Income-ITAT-Surcharge-Income-Taxscan.jpg "Firm liable for Levy of Surcharge Only When Total Income Exceeds One Crore Rupees: ITAT [Read Order]")
![Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Levy-Surcharge-Cess-Levy-of-Surcharge-Levy-of-Surcharge-and-Cess-Tax-Rate-India-Japan-DTAA-DTAA-ITAT-Taxscan.jpg "Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]")
![Surcharge under Orissa Sales Tax Act to be levied before Deducting Entry Tax paid by Dealer: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Surcharge-Orissa-Sales-Orissa-Sales-Tax-Act-Sales-Tax-Tax-Entry-Tax-Dealer-Taxscan.jpg "Surcharge under Orissa Sales Tax Act to be levied before Deducting Entry Tax paid by Dealer: Orissa HC [Read Order]")
![No Interest & Penalty can be levied on Surcharge, CVD and SAD: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Interest-Penalty-Surcharge-CVD-SAD-Bombay-HC-taxscan.jpeg "No Interest & Penalty can be levied on Surcharge, CVD and SAD: Bombay HC [Read Order]")
Relief to Dakshin Haryana Bijli Vitran Nigam: ITAT deletes Addition of Rs. 328 Cr for 'Surcharge levied but not realized' [Read Order]
In a major relief to Dakshin Haryana Bijli Vitran Nigam, the ITAT Delhi has confirmed the deletion of income tax addition amounting to approx. Rs. 328 Crores on account of “Surcharge levied but not...
![Relief to Dakshin Haryana Bijli Vitran Nigam: ITAT deletes Addition of Rs. 328 Cr for Surcharge levied but not realized [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Relief-Dakshin-Haryana-Bijli-Vitran-Nigam-ITAT-deletes-Surcharge-levied-Taxscan.jpg "Relief to Dakshin Haryana Bijli Vitran Nigam: ITAT deletes Addition of Rs. 328 Cr for Surcharge levied but not realized [Read Order]")
Surcharge, Education Cess, and Additional Surcharges are eligible for MAT Credit u/s 115JAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that surcharge, education cess, and additional surcharges are eligible for minimum alternate tax (MAT) credit under section 115JAA. ...
![Surcharge, Education Cess, and Additional Surcharges are eligible for MAT Credit u/s 115JAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Surcharge-Education-Cess-Additional-Surcharges-MAT-Credit-ITAT-taxscan.jpg "Surcharge, Education Cess, and Additional Surcharges are eligible for MAT Credit u/s 115JAA: ITAT [Read Order]")
Surcharge can’t be levied on Retailers on Basis of Stock Imported into State: Kerala HC [Read Judgment]
The Kerala High Court in M/S Fabindia Overseas (P) Ltd. v. The Asst.Commissioner (Assessment), held that the levy of Surcharge on Retailers on the basis of stock imported into the State under Section...
