![Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Tax-Free-Income-ITAT-Disallowance-Demonstrable-Evidence-taxscan.jpg "Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]")
Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 14A of the Income Tax Act, 1961 shall not be...
![Non-Registration of Gift Deed cant be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold by a Registered Sale Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-Gift-Deed-Sham-Transaction-Sale-Deed-TAXSCAN.jpg "Non-Registration of Gift Deed cant be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold by a Registered Sale Deed: ITAT [Read Order]")
![Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/NCLT-CESTAT-Procedure-Rules-resolution-plan-TAXSCAN.jpg "Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]")
![Income Tax Authorities cannot determine how much expenditure should have been incurred for the purpose of business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-INCOME-TAX-expenditure-Authoritie-TAXSCAN.jpg "Income Tax Authorities cannot determine how much expenditure should have been incurred for the purpose of business: ITAT [Read Order]")
![CESTAT quashes Customs Duty on Import of Steel Balls on ground of Improper Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Customs-Duty-Improper-Classification-taxscan.jpg "CESTAT quashes Customs Duty on Import of Steel Balls on ground of Improper Classification [Read Order]")
Import of ‘Steel Balls’ are Classifiable under Category of ‘Ball or Roller Bearings’: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of steel balls is classifiable under the category of ball or roller bearings. ...
![Import of ‘Steel Balls’ are Classifiable under Category of ‘Ball or Roller Bearings’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Steel-Balls-Ball-or-Roller-Bearings-CESTAT-taxscan.jpg "Import of ‘Steel Balls’ are Classifiable under Category of ‘Ball or Roller Bearings’: CESTAT [Read Order]")
CESTAT Set Asides Denial of CENVAT Credit on Information Technology Software Services on ground of CENVAT Credit Eligibility [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the denial of the CENVAT credit on information technologies software services on the grounds of credit...
![CESTAT Set Asides Denial of CENVAT Credit on Information Technology Software Services on ground of CENVAT Credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Information-Technology-Software-Services-CESTAT-CENVAT-Credit-TAXSCAN.jpg "CESTAT Set Asides Denial of CENVAT Credit on Information Technology Software Services on ground of CENVAT Credit Eligibility [Read Order]")
[BREAKING] Relief to Jindal Steel & Power: Supreme Court upholds deletion of Addition made on Payment to SK Gupta and Group of Companies [Read Order]
In a major relief to Jindal Steel and Power Ltd, the Supreme Court has upheld the deletion of addition made on payments made to S K Gupta and group of companies. This brings us to the second of...
No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the service tax cannot be levied on the amount paid to the USFDA to obtain their approval for the...
![No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-service-tax-USFDA-export-of-drug-taxscan.jpg "No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]")
CENVAT Credit of Service Tax Admissible in Refund proceeding in Absence of any proceeding initiated u/r 14 of CCR: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of service tax is admissible in refund proceedings in the absence of any proceedings...
![CENVAT Credit of Service Tax Admissible in Refund proceeding in Absence of any proceeding initiated u/r 14 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-CENVAT-Credit-Service-Tax-CCR-TAXSCAN.jpg "CENVAT Credit of Service Tax Admissible in Refund proceeding in Absence of any proceeding initiated u/r 14 of CCR: CESTAT [Read Order]")
Donation voluntarily Paid to Educational Trust does not amount to Capitation Fee: Supreme Court Stay Income Tax Proceedings Public Charitable Trust [Read Order]
The Supreme Court stayed the Income Tax Proceedings against the public charitable trust as donation voluntarily paid to the educational trust does not amount to a capitation fee. The Special Leave...
![Donation voluntarily Paid to Educational Trust does not amount to Capitation Fee: Supreme Court Stay Income Tax Proceedings Public Charitable Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Charitable-Trust-Supreme-Court-Stay-Educational-Trust-taxscan.jpg "Donation voluntarily Paid to Educational Trust does not amount to Capitation Fee: Supreme Court Stay Income Tax Proceedings Public Charitable Trust [Read Order]")
CESTAT quashes Service Tax Demand on ‘Technical Inspection and Certification Agency Service’ on ground of Service Tax Exemption [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on technical inspection and certification agency service on the grounds of...
![CESTAT quashes Service Tax Demand on ‘Technical Inspection and Certification Agency Service’ on ground of Service Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-service-tax-Agency-Service-Technical-Inspection-taxscan.jpg "CESTAT quashes Service Tax Demand on ‘Technical Inspection and Certification Agency Service’ on ground of Service Tax Exemption [Read Order]")