![TDS credit can be claimed from the Country in which the related Income was Taxed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-credit-income-ITAT-taxscan.jpg "TDS credit can be claimed from the Country in which the related Income was Taxed: ITAT [Read Order]")
TDS credit can be claimed from the Country in which the related Income was Taxed: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) comprising of Shri Shamim Yahya, accountant member and Shri C M Garg, Judicial member has...
![No Imposition of Penalty if Cause of Action itself does not Survive: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-CESTAT-taxscan.jpeg "No Imposition of Penalty if Cause of Action itself does not Survive: CESTAT [Read Order]")
![International Transaction of Information Technology Enabled Services can be calculated under Arm’s Length: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/International-transaction-Information-Technology-Services-Arms-Length-ITAT-taxscan.jpg "International Transaction of Information Technology Enabled Services can be calculated under Arm’s Length: ITAT [Read Order]")
![No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Assessee-Excise-Duty-Show-Cause-Notice-CESTAT-taxscan.jpg "No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]")
![Penalty under Central Excise Act is not sustainable by Third Party Evidence, can’t claim Duty on Clandestine Removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Central-Excise-Act-third-party-evidence-claim-duty-clandestine-removal-CESTAT-taxscan.jpeg "Penalty under Central Excise Act is not sustainable by Third Party Evidence, can’t claim Duty on Clandestine Removal: CESTAT [Read Order]")
Deduction u/s 80IA of Income Tax Act cannot be disallowed on the failure of Form No.10CCB submission: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the Claim of deduction under section 80IA of Income Tax Act 1961 cannot be disallowed only for the omission of From NO.10CCB...
![Deduction u/s 80IA of Income Tax Act cannot be disallowed on the failure of Form No.10CCB submission: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Deduction-Income-Tax-Act-Form-No.10CCB-ITAT-taxscan.jpg "Deduction u/s 80IA of Income Tax Act cannot be disallowed on the failure of Form No.10CCB submission: ITAT [Read Order]")
No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no excise duty on goods manufactured on job work basis from old and used goods supplied by the...
![No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Excise-Duty-Goods-Manufactured-Job-Work-Goods-Supplied-Principal-Supplier-CESTAT-taxscan.jpg "No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]")
Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]
The Orissa High Court has disallowed commission expenses as claimed by the appellant by holding that the appellant was not able to prove the expertise of persons to help him in business to whom the...
![Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Commission-Persons-Business-Assesse-Orissa-HC-taxscan.jpg "Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]")
Service Tax not leviable on Compensation received for Cancellation of Coal Blocks as per Supreme Court Order: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the compensation received under a statute for cancellation of coal blocks/mines vide an order of the...
![Service Tax not leviable on Compensation received for Cancellation of Coal Blocks as per Supreme Court Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Service-Tax-Compensation-Coal-Blocks-Supreme-Court-CESTAT-taxscan.jpeg "Service Tax not leviable on Compensation received for Cancellation of Coal Blocks as per Supreme Court Order: CESTAT [Read Order]")
Period of Moratorium is excluded in Computing Limitation Period in a Suit or an Application by a Corporate Debtor: Supreme Court [Read Judgment]
The Supreme Court has held that period of Moratorium is excluded in computing the period of limitation in a suit or an application by a corporate debtor. The appellant, New Delhi Municipal Council...
![Period of Moratorium is excluded in Computing Limitation Period in a Suit or an Application by a Corporate Debtor: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/05/Limitation-Period-Application-Corporate-Debtor-Supreme-Court-taxscan-1.jpg "Period of Moratorium is excluded in Computing Limitation Period in a Suit or an Application by a Corporate Debtor: Supreme Court [Read Judgment]")
Vicarious Liability under Negotiable Instruments Act arises only to the person who was in Charge of Business while the Offence committed: Supreme Court sets aside Order of Conviction [Read Judgment]
The Supreme Court has quashed the Chhattisgarh High Court order as the vicarious liability under the Negotiable Instrument Act arises only to the person who was in charge of business while the...
Value of Excisable Goods sold at Depot will be Determined on Basis of Sale Price from Depot including Goods Manufactured and Bought Out: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), in the issue of value of excisable goods sold at depot has held that value will be determined on basis of sale...
![Value of Excisable Goods sold at Depot will be Determined on Basis of Sale Price from Depot including Goods Manufactured and Bought Out: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Excisable-Good-sold-Depot-Sale-Goods-CESTAT-taxscan.jpg "Value of Excisable Goods sold at Depot will be Determined on Basis of Sale Price from Depot including Goods Manufactured and Bought Out: CESTAT [Read Order]")