Appeal shall not be allowed when there is no Substantial Question of law Involved: Delhi HC [Read Order]
The Delhi High Court held that the appeal shall not be allowed when there is no substantial question of law involved. The appellant/revenue...
![Existence of International Transaction on account of Receivables: Delhi HC confirms no Upward Adjustment is Required [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Existence-International-Transaction-account-of-Receivables-Delhi-HC-Upward-Adjustment-TAXSCAN.jpg "Existence of International Transaction on account of Receivables: Delhi HC confirms no Upward Adjustment is Required [Read Order]")
![No Reversal of Cenvat Credit of Service Tax done on Already Paid Tax even if Activity does not Amount to Manufacture: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Reversal-of-CENVAT-Credit-CENVAT-Credit-Service-Tax-No-Reversal-of-CENVAT-Credit-of-Service-Tax-Tax-Manufacture-CESTAT-taxscan.jpg "No Reversal of Cenvat Credit of Service Tax done on Already Paid Tax even if Activity does not Amount to Manufacture: CESTAT [Read Order]")
![CESTAT Upholds Dismissal of Appeal by Commissioner on ground of Limitation of Prescribed period u/s 128 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Dismissal-of-Appeal-Appeal-Commissioner-taxscan.jpg "CESTAT Upholds Dismissal of Appeal by Commissioner on ground of Limitation of Prescribed period u/s 128 of Customs Act [Read Order]")
Recovery Proceedings under Income Tax Act on Pending of Appeal: Kerala HC directs to Decide Appeal within 6 Months [Read Order]
The Kerala High Court stayed the Recovery Proceedings under Income Tax Act, 1961 initiated even on pending of appeal and directed to decide the appeal within 6 months. Thiruvilwamala Service Co...
![Recovery Proceedings under Income Tax Act on Pending of Appeal: Kerala HC directs to Decide Appeal within 6 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Recovery-Proceedings-Pending-of-Appeal-Income-Tax-Act-Decide-Appeal-within-6-Months-Income-Tax-Kerala-High-Court-Directs-to-Decide-Appeal-TAXSCAN.jpg "Recovery Proceedings under Income Tax Act on Pending of Appeal: Kerala HC directs to Decide Appeal within 6 Months [Read Order]")
Office Memorandums by CBDT not Operate as Fetter on Commissioner as it is a Quasi-Judicial Authority: Kerala HC Allows to Deposit orders of Lesser Amount than 20% in Pending Appeal [Read Order]
A Single Bench of Income Tax Appellate Tribunal (ITAT) has allowed to grant deposit orders of lesser amount than 20% in pending appeal as the office memorandums issued by Central Board of Direct...
Purchase of Shares in company under Liquidation not deemed Benami Property Ownership: Supreme Court condones delay in filing Civil Appeal [Read Judgement]
The Supreme Court of India has held that the purchase of shares in a company under liquidation does not automatically confer ownership of benami property to the company itself. The ruling came in...
![Purchase of Shares in company under Liquidation not deemed Benami Property Ownership: Supreme Court condones delay in filing Civil Appeal [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/10/Purchase-of-Shares-in-company-Liquidation-Benami-Property-Ownership-Benami-Property-Civil-Appeal-condones-delay-Supreme-Court-taxscan.webp "Purchase of Shares in company under Liquidation not deemed Benami Property Ownership: Supreme Court condones delay in filing Civil Appeal [Read Judgement]")
Date of Allotment Letter is Relevant for Determining FMV of Asset /flat: ITAT allows Assessee's Appeal [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the extent that the date of allotment letter is relevant for determining FMV of asset/flat. The assessee Imran Mohamed Ali...
![Date of Allotment Letter is Relevant for Determining FMV of Asset /flat: ITAT allows Assessees Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Date-of-Allotment-Letter-Allotment-Letter-Relevant-FMV-Asset-ITAT-taxscan.jpg "Date of Allotment Letter is Relevant for Determining FMV of Asset /flat: ITAT allows Assessees Appeal [Read Order]")
Direction to Deposit Service Tax before Statutory Period of 3 Months u/s 86 of Finance Act: Kerala HC grants One month Time to File Appeal [Read Order]
The Kerala High Court granted one month time to file appeal in the matter of direction to deposit service tax before the Statutory Period of 3 Months under Section 86 of the Finance Act, 1994. The...
FMV of Agricultural Land to be Determined according to the Guidelines of the FY in which assessee Received Entire Amount of Sale Consideration: ITAT Dismisses Revenue Appeal [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) held that where the date of agreement fixing the amount of consideration and the date of registration for the transfer of the capital asset...
![FMV of Agricultural Land to be Determined according to the Guidelines of the FY in which assessee Received Entire Amount of Sale Consideration: ITAT Dismisses Revenue Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/FMV-of-Agricultural-Land-to-be-Determined-according-Guidelines-of-the-FY-in-which-assessee-Received-Entire-Amount-of-Sale-Consideration-ITAT-Dismisses-Revenue-Appeal-TAXSCAN.jpg "FMV of Agricultural Land to be Determined according to the Guidelines of the FY in which assessee Received Entire Amount of Sale Consideration: ITAT Dismisses Revenue Appeal [Read Order]")