![Training for Government Agencies May Still Fall Under Commercial Coaching Depending on the Agreement: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094518-whatsapp-image-2025-10-07-at-103212-am.webp "Training for Government Agencies May Still Fall Under Commercial Coaching Depending on the Agreement: CESTAT [Read Order]")
Training for Government Agencies May Still Fall Under Commercial Coaching Depending on the Agreement: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that training programs conducted for government...
![Land Sale Value to be Determined as on Date of Agreement for Income Tax Deduction u/s 50C: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Deduction-Income-Tax-Deduction-Commission-Payments-Commission-Examination-Verification-Agreement-between-Payer-and-Dealers-Payer-and-Dealers-ITAT-Taxscan.jpg "Land Sale Value to be Determined as on Date of Agreement for Income Tax Deduction u/s 50C: Karnataka HC [Read Order]")
CESTAT Set Asides Service Tax Demand on Manufacture of Various Types of Brass articles on ground of Non-falling of Service Category into Supply Agency Service [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the manufacture of various types of brass articles on the ground of...
![CESTAT Set Asides Service Tax Demand on Manufacture of Various Types of Brass articles on ground of Non-falling of Service Category into Supply Agency Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Service-Tax-Demand-Manufacture-Brass-articles-Non-falling-Service-Category-Supply-Agency-Service-TAXSCAN.jpg "CESTAT Set Asides Service Tax Demand on Manufacture of Various Types of Brass articles on ground of Non-falling of Service Category into Supply Agency Service [Read Order]")
Delhi HC upholds Income Tax Addition to Declared Income on Money received under Marketing Assistance Programme [Read Order]
The Delhi High Court upheld the income tax addition to declared income on money received under Marketing Assistance Programme (MPA). The record showed that the Assessing Officer (AO) had made the...
![Delhi HC upholds Income Tax Addition to Declared Income on Money received under Marketing Assistance Programme [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delhi-HC-Income-Tax-Declared-Income-Money-received-Marketing-Assistance-Programme-TAXSCAN.webp "Delhi HC upholds Income Tax Addition to Declared Income on Money received under Marketing Assistance Programme [Read Order]")
Payment made by Assessee as Shareholder of Company for Construction of Building on a plot shall not be Unexplained Investment u/s. 69 of I.T Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that payment made by the assessee as shareholder of the company for construction of building on a plot should not be unexplained under...
![Payment made by Assessee as Shareholder of Company for Construction of Building on a plot shall not be Unexplained Investment u/s. 69 of I.T Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Payment-assessee-shareholder-company-for-construction-building-plot-unexplained-investment-I.T-Act-ITAT-TAXSCAN.jpeg "Payment made by Assessee as Shareholder of Company for Construction of Building on a plot shall not be Unexplained Investment u/s. 69 of I.T Act: ITAT [Read Order]")
Value of Property assessed by SVA on date of Agreement to Sale shall be taken for computing full value of consideration for Transfer u/s 50C: ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the value of the property assessed by the stamp valuation authority (SVA) on the date of agreement to sale shall be taken for...
![Value of Property assessed by SVA on date of Agreement to Sale shall be taken for computing full value of consideration for Transfer u/s 50C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Value-Property-assessed-SVA-Agreement-computing-full-value-consideration-ITAT-taxscan.jpg "Value of Property assessed by SVA on date of Agreement to Sale shall be taken for computing full value of consideration for Transfer u/s 50C: ITAT [Read Order]")
No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that the agreement was not entered between the assessee and the Government / Statutory Government and there was a violation laid down...
![No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Deduction-Income-Tax-Act-Allowed-Agreement-Assessee-Government-Statutory-body-ITAT-taxscan.jpg "No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]")
Findings of SVB are not Binding on Commissioner of Customs: CESTAT directs to Ascertain Veracity of Data from Balance Sheet [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed to ascertain the veracity of data from balance sheet and observed that the findings of the Special...
![Findings of SVB are not Binding on Commissioner of Customs: CESTAT directs to Ascertain Veracity of Data from Balance Sheet [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Findings-SVB-Binding-Commissioner-Customs-CESTAT-Ascertain-Veracity-Data-Balance-Sheet-TAXSCAN.jpg "Findings of SVB are not Binding on Commissioner of Customs: CESTAT directs to Ascertain Veracity of Data from Balance Sheet [Read Order]")
Cloud Computing Services Rendered by Amazon Web Services to customers in India do not fall within “FIS” under Article 12(4)(b) of the India-USA DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the cloud computing services rendered by Amazon web services to customers in India do not fall within the Fee for Technical...
![Cloud Computing Services Rendered by Amazon Web Services to customers in India do not fall within “FIS” under Article 12(4)(b) of the India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Cloud-Services-Amazon-Web-Services-customers-India-USA-DTAA-ITAT-TAXSCAN.jpg "Cloud Computing Services Rendered by Amazon Web Services to customers in India do not fall within “FIS” under Article 12(4)(b) of the India-USA DTAA: ITAT [Read Order]")