Critical Oversight: State GST Departments Omit AA Details in DRC-07, makes GST Appeal filing Difficult
A critical oversight of the State Goods and Services Tax (SGST) Departments have made filing of Goods and Services Tax (GST) Appeals difficult. The...
![CESTAT Quashes Rejection of Excise Appeal on ground of Violation of Section 37 C (1) of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Central-Excise-Act-CESTAT-Service-order-Ahmedabad-bench-Rejection-taxscan.jpg "CESTAT Quashes Rejection of Excise Appeal on ground of Violation of Section 37 C (1) of Central Excise Act [Read Order]")
![Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Appellate-Authorities-Claim-ITAT-Income-Tax-taxscan.jpg "Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]")
![CBIC clarifies Issues on Disposal of Gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CBIC-Disposal-of-Gold-taxscan.jpeg "CBIC clarifies Issues on Disposal of Gold [Read Order]")
![Error in Online Income Tax Return deserves Rectification after Due Verification, Revenue can’t take Benefit of Factual Errors: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Error-Online-Return-Rectification-Due-verification-Revenue-Factual-Errors-ITAT-Taxscan-1.jpg "Error in Online Income Tax Return deserves Rectification after Due Verification, Revenue can’t take Benefit of Factual Errors: ITAT [Read Order]")
Orders of Higher Appellate Authorities should be followed unreservedly by the Subordinate Authorities: Bombay High Court [Read Order]
The Bombay High Court ruled that the orders of higher appellate authorities should be followed unreservedly by the subordinate authorities. The Petitioner, Himgiri Buildcon & Industries...
![Orders of Higher Appellate Authorities should be followed unreservedly by the Subordinate Authorities: Bombay High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Orders-of-higher-appellate-authorities-subordinate-authorities-Bombay-High-Court-Taxscan.jpeg "Orders of Higher Appellate Authorities should be followed unreservedly by the Subordinate Authorities: Bombay High Court [Read Order]")
Assessee in principle entitled to Claim Deduction of Gratuity paid before Appellate Authorities: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench ruled that assessee in principle is entitled to claim a deduction of gratuity paid before the appellate authorities. The assessee, M/s....
![Assessee in principle entitled to Claim Deduction of Gratuity paid before Appellate Authorities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/deduction-of-gratuity-appellate-authorities-ITAT-Taxscan.jpg "Assessee in principle entitled to Claim Deduction of Gratuity paid before Appellate Authorities: ITAT [Read Order]")
Addition merely based on Information from Investigation Wing on the basis of Justice M B Shah Commission report not Valid: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the addition made by the income tax department merely on the basis of the information from the investigation wing based on...
![Addition merely based on Information from Investigation Wing on the basis of Justice M B Shah Commission report not Valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/Addition-Search-ITAT-Taxscan.jpg "Addition merely based on Information from Investigation Wing on the basis of Justice M B Shah Commission report not Valid: ITAT [Read Order]")
A Claim not made in Original or Revised Return can be Allowed by Appellate Authorities: Delhi HC [Read Judgment]
In RITES Ltd v. CIT Delhi, the division bench of the Delhi High Court held that the appellate authorities can invoke their revisional jurisdiction under the Income Tax Act in case if the assessee...
![A Claim not made in Original or Revised Return can be Allowed by Appellate Authorities: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "A Claim not made in Original or Revised Return can be Allowed by Appellate Authorities: Delhi HC [Read Judgment]")
Appellate Authorities can allow Additional Claims made by Assessee during the Proceedings: Madras HC [Read Judgment]
In CIT v. M/s Abhinitha Foundation Pvt Ltd, the division bench of the Madras High Court held that the appellate authorities, including the Commissioner of Income Tax (Appeals) and the appellate...
![Appellate Authorities can allow Additional Claims made by Assessee during the Proceedings: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Madras-High-Court-Tax-Scan-1.jpg "Appellate Authorities can allow Additional Claims made by Assessee during the Proceedings: Madras HC [Read Judgment]")