![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]")
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...
![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]")
![Services Rendered by Indian Company to Non-Resident Assessee on Principal to Principal basis based on Canvasser Agent Agreement not taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Services-Rendered-by-Indian-Company-to-Non-Resident-Assessee-on-Principal-to-Principal-Canvasser-Agent-Agreement-taxable-in-India-ITAT-TAXSCAN.jpg "Services Rendered by Indian Company to Non-Resident Assessee on Principal to Principal basis based on Canvasser Agent Agreement not taxable in India: ITAT [Read Order]")
![Brand Promotion by Cricket Player Pinal Rohit Shah as per Agreement with Mumbai Indians does not fall under Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Brand-Promotion-by-Cricket-Player-Pinal-Rohit-Shah-as-per-Agreement-with-Mumbai-Indians-does-not-fall-under-Business-Auxiliary-Service-CESTAT-TAXSCAN.jpg "Brand Promotion by Cricket Player Pinal Rohit Shah as per Agreement with Mumbai Indians does not fall under Business Auxiliary Service: CESTAT [Read Order]")
![Absence of Formal Loan Agreement or Repayment Schedule Does Not Justify Treating Unsecured Loan as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/loan-agreement-unsecured-loan-unexplained-cash-credit-itat-income-tax-tax-absence-of-formal-loan-agreement-treating-unsecured-loan-as-unexplained-cash-credit-cash-credit-taxscan.jpg "Absence of Formal Loan Agreement or Repayment Schedule Does Not Justify Treating Unsecured Loan as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]")
Credit Note Issued by Manufacturer to Dealer related to Replacement of Defective Part is a Valuable Consideration, Tata Motors Liable to Pay Sales Tax: Supreme Court [Read Judgement]
The Supreme Court has ruled that a credit note issued by an automobile manufacturer to a dealer related to defective Parts is a Valuable Consideration and held Tata Motors liable to pay Sales Tax. ...
![Credit Note Issued by Manufacturer to Dealer related to Replacement of Defective Part is a Valuable Consideration, Tata Motors Liable to Pay Sales Tax: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/CREDIT1.jpg "Credit Note Issued by Manufacturer to Dealer related to Replacement of Defective Part is a Valuable Consideration, Tata Motors Liable to Pay Sales Tax: Supreme Court [Read Judgement]")
Enforceability of Agreement to Sale cannot be denied Unless Fresh Affidavits are Verified: ITAT deletes Addition u/s 69 [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition under Section 69 of the Income Tax Act, 1961 holding that the enforceability of agreement to sale could not be...
![Enforceability of Agreement to Sale cannot be denied Unless Fresh Affidavits are Verified: ITAT deletes Addition u/s 69 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Enforceability-of-Agreement-to-Sale-Unless-Fresh-Affidavits-are-Verified-ITAT-deletes-Addition-us-69-TAXSCAN.jpg "Enforceability of Agreement to Sale cannot be denied Unless Fresh Affidavits are Verified: ITAT deletes Addition u/s 69 [Read Order]")
Seller not Liable to charge GST on Infrastructure Development Charges if Booking and Agreement follow Release of Roads to Authorities: AAR [Read Order]
The Karnataka Bench of the Authority for Advance Ruling (AAR) has ruled that the seller of a plot is not liable to charge Goods and Services Tax (GST) on infrastructure development charges if the...
![Seller not Liable to charge GST on Infrastructure Development Charges if Booking and Agreement follow Release of Roads to Authorities: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Seller-not-Liable-to-charge-GST-on-Infrastructure-Development-Charges-Booking-and-Agreement-follow-Release-of-Roads-to-Authorities-AAR-TAXSCAN.jpg "Seller not Liable to charge GST on Infrastructure Development Charges if Booking and Agreement follow Release of Roads to Authorities: AAR [Read Order]")
Seller liable to charge GST on Other common amenities and facilities charges even if Booking and Agreement follow Release of Roads to Authorities: AAR
The Karnataka Bench of the Authority for Advance Ruling (AAR) has ruled that the seller of plot is liable to charge Goods and Services Tax (GST) on other common facilities even if the booking...
Cost of New Property has to be Assessed as per Collaboration Agreement for Exemption u/s 54: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Delhi bench has held that the cost of new property has to be assessed as per collaboration agreement for exemption under section 54 of the Income Tax Act,...
![Cost of New Property has to be Assessed as per Collaboration Agreement for Exemption u/s 54: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cost-of-New-Property-has-to-be-Assessed-Collaboration-Agreement-for-Exemption-Agreement-for-Exemption-New-Property-has-to-be-Assessed-New-Property-Agreement-Collaboration-itat-taxscan.jpg "Cost of New Property has to be Assessed as per Collaboration Agreement for Exemption u/s 54: ITAT [Read Order]")
Assessee cannot Claim Employer’s Liability to TDS on Foregone Salary as per Settlement Agreement before Accrual: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that assessee cannot claim or demand employer to remit the Deducted Tax at Source (TDS) with regard to foregone salary as...
![Assessee cannot Claim Employer’s Liability to TDS on Foregone Salary as per Settlement Agreement before Accrual: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessee-Assessee-cannot-Claim-Employers-Liability-Employers-Liability-TDS-Foregone-Salary-Settlement-Agreement-Accrual-ITAT-Income-Tax-taxscan.jpg "Assessee cannot Claim Employer’s Liability to TDS on Foregone Salary as per Settlement Agreement before Accrual: ITAT [Read Order]")
Appointment of Tractor Driver based on Agreement does not fall under 'Man Power Recruitment or Supply Agency': CESTAT sets aside Service Tax Demand
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that appointment of tractor driver based on agreement does not fall under 'Man Power Recruitment or...
