![Subscriber Fee not Taxable as Royalty as per India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Subscriber-Fee-Taxable-Royalty-India-Singapore-DTAA-ITAT-fee-India-Singapore-DTAA-Taxscan.jpg "Subscriber Fee not Taxable as Royalty as per India-Singapore DTAA: ITAT [Read Order]")
Subscriber Fee not Taxable as Royalty as per India-Singapore DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal has held that the subscriber fee would not be taxable as “royalty” as per the India-Singapore...
![Bonafide Mistakes during Initial Year of Income Tax E-Assessment can be Ignored: ITAT deletes Income Tax Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Bonafide-Bonafide-Mistakes-Initial-Year-Income-Tax-E-Assessment-Income-Tax-E-Assessment-ITAT-Income-Tax-Penalty-Taxscan.jpg "Bonafide Mistakes during Initial Year of Income Tax E-Assessment can be Ignored: ITAT deletes Income Tax Penalty [Read Order]")
![Relief to Tata Consumer Products Ltd: CESTAT directs Central Excise Dept to re-consider Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Tata-Consumer-Products-Ltd-CESTAT-Central-Excise-Dept-Refund-Claim-TAXSCAN.jpeg "Relief to Tata Consumer Products Ltd: CESTAT directs Central Excise Dept to re-consider Refund Claim [Read Order]")
![Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appellate-Authority-dispose-Appeal-on-Merits-absence-of-Assessee-during-Proceedings-ITAT.jpg "Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]")
![GSTN Technical Glitches should be attended at the Earliest: Gujarat HC warns Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CHA-Liability-Pleading-ignorance-Transaction-CESTAT-Taxscan.jpg "GSTN Technical Glitches should be attended at the Earliest: Gujarat HC warns Dept [Read Order]")
Section 80IC Deduction allowable to Income from Interest on Electricity Deposit, Recovery from Transporters and Sundry Balances of Vendors written off: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that the deduction under section 80IC of the Income Tax Act, 1961 is allowable to the income from Interest on Electricity...
![Section 80IC Deduction allowable to Income from Interest on Electricity Deposit, Recovery from Transporters and Sundry Balances of Vendors written off: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Section-80IC-Deduction-Income-Interest-Electricity-Deposit-Recovery-Transporters-Sundry-Balances-Vendors-ITAT-Taxscan.jpeg "Section 80IC Deduction allowable to Income from Interest on Electricity Deposit, Recovery from Transporters and Sundry Balances of Vendors written off: ITAT [Read Order]")
Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]
The Calcutta High Court has held that the revisional authority, while considering a writ petition filed by Unisource Hydro Carbon Services Private Limited & Anr, held that the revisional...
![Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Authority-Appellate-Authority-merits-Assessment-Calcutta-HC-Taxscan.jpg "Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]")
![CESTAT allows Refund of CVD and SAD under GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Refund-CVD-SAD-CGST-Act-TAXSCAN.jpg "CESTAT allows Refund of CVD and SAD under GST Act [Read Order]")
Not Providing Opportunity to Cross-Examination & Documents amount to Violation of Natural Justice Principles: Calcutta HC quashes Order of Customs (Appeal) [Read Order]
The Calcutta High Court, while quashing an order of the Customs (Appeal), held that the act of not providing an opportunity to cross-examine the witnesses and documents would amount to gross...
![Not Providing Opportunity to Cross-Examination & Documents amount to Violation of Natural Justice Principles: Calcutta HC quashes Order of Customs (Appeal) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cross-Examination-Documents-Violation-Natural-Justice-Principles-Calcutta-HighCourt-Customs-Taxscan.jpg "Not Providing Opportunity to Cross-Examination & Documents amount to Violation of Natural Justice Principles: Calcutta HC quashes Order of Customs (Appeal) [Read Order]")
No Intention to GST Evasion: Calcutta HC quashes Penalty for using Expired E-Way Bill [Read Order]
A single bench of the Calcutta High Court has quashed an order imposing a penalty for expiry of the e-way bill as it was proved that there was no intention to evade tax on the part of the taxpayer. ...
![No Intention to GST Evasion: Calcutta HC quashes Penalty for using Expired E-Way Bill [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Evasion-Evade-Tax-Calcutta-High-Court-Penalty-E-Way-Bill-Taxscan.jpg "No Intention to GST Evasion: Calcutta HC quashes Penalty for using Expired E-Way Bill [Read Order]")
![No GST on Supply of Desalinated Water for Distribution as Safe Drinking Water to Public: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/GST-Supply-Desalinated-Water-Safe-Drinking-Water-Public-AAR-taxscan.jpg "No GST on Supply of Desalinated Water for Distribution as Safe Drinking Water to Public: AAR [Read Order]")
Principles governing Cash Credit cannot be extended to Unexplained Investments: Telangana High Court [Read Order]
The Telangana High Court has held that principles governing cash credit cannot be extended to unexplained investments. The appellant, Kishan Kothwal submitted that he had deposited only Rs.10...
![Principles governing Cash Credit cannot be extended to Unexplained Investments: Telangana High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/unexplained-investments-investments-cash-credit-Telangana-High-Court-Principles-governing-Taxscan.jpg "Principles governing Cash Credit cannot be extended to Unexplained Investments: Telangana High Court [Read Order]")