![ITAT directs to delete Addition made by AO on ground of Wrongful Assessment of Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Directs-Delete-Addition-AO-ground-Wrongful-Assessment-Tax-Liability-TAXSCAN.jpg "ITAT directs to delete Addition made by AO on ground of Wrongful Assessment of Tax Liability [Read Order]")
ITAT directs to delete Addition made by AO on ground of Wrongful Assessment of Tax Liability [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to delete the addition made on the ground of wrongful...
![SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SAD-Exemption-Benefit-Allowable-Imported-Pre-packed-Goods-Meant-Retail-Sale-CESTAT-TAXSCAN.jpg "SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]")
![Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Central-Excise-Rules-Applicable-Transaction-Before-CESTAT-TAXSCAN.jpg "Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]")
![Error In Sale of Share Transaction made by Broker of Assessee: ITAT Deletes Addition on Client Code Modification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Error-Sale-Share-Transaction-Broker-Assessee-ITAT-Addition-Client-Code-Modification-TAXSCAN.jpg "Error In Sale of Share Transaction made by Broker of Assessee: ITAT Deletes Addition on Client Code Modification [Read Order]")
![Voluntary Contribution received towards Corpus by an Unregistered Trust u/s 12A is Capital Receipt and doesnt amount to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Voluntary-Contribution-Corpus-Unregistered-Trust-Capital-Receipt-amount-Tax-ITAT-TAXSCAN.jpg "Voluntary Contribution received towards Corpus by an Unregistered Trust u/s 12A is Capital Receipt and doesnt amount to Tax: ITAT [Read Order]")
Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]
In a recent case, the Ahmedabad bench of the Gujarat High Court held that the payment of property tax cannot be assessed based on the non-use or close condition of the property under section 140 of...
![Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Kolkata-Municipal-Corporation-Raise-Demand-Recover-Property-Tax-Dues-Area-Actually-in-Possession-Calcutta-HC.jpg "Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]")
Benefits of Exemption of Income Tax to Charitable Organization cannot be Deprived due to Technical Lapses: ITAT Condones Delay of 1098 Days [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that a charitable organization should not be deprived of the benefit of exemption available to it under Section 11 of the Income Tax...
![Benefits of Exemption of Income Tax to Charitable Organization cannot be Deprived due to Technical Lapses: ITAT Condones Delay of 1098 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefits-Exemption-Income-Tax-Charitable-Organization-Deprived-due-Technical-Lapses-ITAT-Condones-Delay-TAXSCAN.jpg "Benefits of Exemption of Income Tax to Charitable Organization cannot be Deprived due to Technical Lapses: ITAT Condones Delay of 1098 Days [Read Order]")
![CESTAT allows Cenvat Credit on Sugar Cess paid as CVD on Import of Raw Sugar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-allows-Cenvat-Credit-Sugar-Cess-paid-CVD-Import-Raw-Sugar-TAXSCAN.jpg "CESTAT allows Cenvat Credit on Sugar Cess paid as CVD on Import of Raw Sugar [Read Order]")
Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]
The Ahmedabad Bench of the Tribunal comprising observed that the service tax refund cannot be rejected as invoice raised to agent is as good as invoice raised to principal. The appellant in the...
![Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-cannot-Rejected-Invoice-Good-Invoice-Raised-Principal-CESTAT-atxscan.jpg "Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]")
Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the Transaction Value declared by the Importer shall be deemed to be the Assessable Value unless the...
![Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transaction-Value-Importer-Assessable-Value-rejected-Specific-Customs-Valuation-Rules-CESTAT-TAXSCAN.jpg "Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]")
Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand thereby noting that packed goods before sterilization are semi-finished goods. ...
![Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Packed-Goods-before-Sterilization-Semi-Finished-Goods-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]")
Demand of Amount on Exempted Service in Terms of Rule 6 of Cenvat Credit Not Allowable when Assessee Paid Back the Entire Cenvat Credit along with interest: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that demand of amount on exempted service in terms of rule 6 of Cenvat Credit is not allowable when the...
![Demand of Amount on Exempted Service in Terms of Rule 6 of Cenvat Credit Not Allowable when Assessee Paid Back the Entire Cenvat Credit along with interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Amount-Exempted-Service-in-Terms-Cenvat-Credit-Allowable-Assessee-Paid-Entire-CESTAT-TAXSCAN.jpg "Demand of Amount on Exempted Service in Terms of Rule 6 of Cenvat Credit Not Allowable when Assessee Paid Back the Entire Cenvat Credit along with interest: CESTAT [Read Order]")