![Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Form-26AS-Income-in-lieu-Real-Estate-Agency-Service-Tax-Demands-CESTAT-taxscan.jpg "Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]")
Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]
In a recent decision, the New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Form 26AS served as a...
![CESTAT Overturns Service Tax Ruling, Remands Case for Re-evaluation of Employment Contracts and Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Tax-Liability-1.jpg "CESTAT Overturns Service Tax Ruling, Remands Case for Re-evaluation of Employment Contracts and Tax Liability [Read Order]")
![No Income Tax Payable on New Flat Received in Exchange for Old One: ITAT deletes Addition u/s 56(2)(x)Â [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/No-Income-Tax-New-Flat-Received-Exchange-Old-One-ITAT-taxscan.jpg "No Income Tax Payable on New Flat Received in Exchange for Old One: ITAT deletes Addition u/s 56(2)(x)Â [Read Order]")
Supply or Land Transaction? Bombay HC Stays GST Demand on Development Rights in Revenue-Sharing Deals [Read Order]
In a recent proceeding, the Bombay High Court stayed the GST demand raised on the transfer of development rights under a revenue-sharing agreement. The key question before the court is whether...
![Supply or Land Transaction? Bombay HC Stays GST Demand on Development Rights in Revenue-Sharing Deals [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Supply-or-Land-Transaction-Land-Transaction-Bombay-HC-GST-Demand-taxscan.jpg "Supply or Land Transaction? Bombay HC Stays GST Demand on Development Rights in Revenue-Sharing Deals [Read Order]")
CESTAT Rules Food Sales at PVR Cinemas Counters Not Taxable as Services, Except in Gold Class Category [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that no service tax is leviable on food and beverages sold at cinema counters within PVR multiplexes,...
![CESTAT Rules Food Sales at PVR Cinemas Counters Not Taxable as Services, Except in Gold Class Category [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/pvr.jpg "CESTAT Rules Food Sales at PVR Cinemas Counters Not Taxable as Services, Except in Gold Class Category [Read Order]")
![GST Liability Remains even if Order is found to be Bogus: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Liability.jpg "GST Liability Remains even if Order is found to be Bogus: AAR [Read Order]")
CBIC Amends Rule 164 of CGST Rules: Clarifications on Tax Demands, Appeals, and Refund [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 11/2025 – Central Tax on March 22, 2025, introducing amendments to Rule 164 of the Central Goods and Services Tax...
![CBIC Amends Rule 164 of CGST Rules: Clarifications on Tax Demands, Appeals, and Refund [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/03/CBIC-Rule-164-of-CGST-Rules-CGST-Rules-CBIC-Rule-164-amendment-TAXSCAN.jpg "CBIC Amends Rule 164 of CGST Rules: Clarifications on Tax Demands, Appeals, and Refund [Read Notification]")
Penalty not Leviable on Failure of Discharge oF Tax Liability under Bonafide Belief of Non Necessity of Payment: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that there is no penalty imposed if an assessee fails to pay his taxes because he honestly believes...
![Penalty not Leviable on Failure of Discharge oF Tax Liability under Bonafide Belief of Non Necessity of Payment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Penalty-Penalty-Not-Leviable-on-Failure-Discharge-OF-Tax-Liability-Tax-Liability-Tax-Liability-Under-Bonafide-Belief-Non-Necessity-of-Payment-taxscan.jpg "Penalty not Leviable on Failure of Discharge oF Tax Liability under Bonafide Belief of Non Necessity of Payment: CESTAT [Read Order]")