![Activities of Management service and Housekeeping Falls under ‘Cleaning Service’ and Not in ‘Manpower Supply Services’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Activities-of-Management-service-Housekeeping-Falls-Cleaning-Service-Manpower-Supply-Services-CESTAT-TAXSCAN.jpg "Activities of Management service and Housekeeping Falls under ‘Cleaning Service’ and Not in ‘Manpower Supply Services’: CESTAT [Read Order]")
Activities of Management service and Housekeeping Falls under ‘Cleaning Service’ and Not in ‘Manpower Supply Services’: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the activities of management services and house...
![Non-Consideration Objections Raised by Assessee: ITAT upholds order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-Consideration-Objections-Raised-Assessee-ITAT-upholds-order-CITA-taxscan.jpeg "Non-Consideration Objections Raised by Assessee: ITAT upholds order of CIT(A) [Read Order]")
![Relinquishment of right to prove claim for ITC by assessee: Kerala HC dismisses writ petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relinquishment-right-to-prove-ITC-assessee-Kerala-HC-writ-petition-taxscan.jpg "Relinquishment of right to prove claim for ITC by assessee: Kerala HC dismisses writ petition [Read Order]")
![Failure of Assessee in submitting Information regarding Cost involved in furnishing of flats: ITAT sustains Addition made by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-of-Assessee-submitting-Information-regarding-Cost-involved-furnishing-flats-ITAT-sustains-Addition-AO-taxscan.jpg "Failure of Assessee in submitting Information regarding Cost involved in furnishing of flats: ITAT sustains Addition made by AO [Read Order]")
![Relief to Amadeus IT Group: Delhi HC condones delay of 170 days in re-filing Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Amadeus-IT-Group-Delhi-High-Court-condones-delay-re-filing-Income-Tax-Appeal-taxscan.jpg "Relief to Amadeus IT Group: Delhi HC condones delay of 170 days in re-filing Income Tax Appeal [Read Order]")
Arm's Length Price cannot be Done Except under one of the Methods Prescribed u/s 92C(1)of Income Tax Act: ITAT deletes TP Adjustment based on Adhoc Estimation [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the Transfer Pricing (TP) adjustment based on adhoc estimation basis holding that the Arm’s Length Price could not be done under...
![Arms Length Price cannot be Done Except under one of the Methods Prescribed u/s 92C(1)of Income Tax Act: ITAT deletes TP Adjustment based on Adhoc Estimation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Arms-Length-Price-Done-Except-Methods-Prescribed-Income-Tax-Act-ITAT-TP-Adjustment-Adhoc-Estimation-TAXSCAN.jpg "Arms Length Price cannot be Done Except under one of the Methods Prescribed u/s 92C(1)of Income Tax Act: ITAT deletes TP Adjustment based on Adhoc Estimation [Read Order]")
Son who did not Succeed Estate of Deceased Assessee cannot be "Legal Representative" during Income Tax Proceedings: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that appellant failing to satisfy the criteria under section 2(11) of the CPC leads to dismissal of his petition seeking his...
![Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Son-Succeed-Estate-Deceased-Assessee-Legal-Representative-Income-Tax-Proceedings-ITAT-taxscan.jpg "Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]")
No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that the agreement was not entered between the assessee and the Government / Statutory Government and there was a violation laid down...
![No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Deduction-Income-Tax-Act-Allowed-Agreement-Assessee-Government-Statutory-body-ITAT-taxscan.jpg "No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]")
Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that, merely because in the agreement for development of infrastructure facility, the assessee is referred to as contractor or...
![Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-reference-assessee-infrastructure-contractor-facility-allows-agreement-allows-detract-position-developer-ITAT-taxscan.jpg "Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]")
Relief to Honda: ITAT allows Claim of Deduction of Expenses for Technical Know-How Services [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to allow assessee’s claim of deduction in respect of technical know-how payment on the basis of decision of...
![Relief to Honda: ITAT allows Claim of Deduction of Expenses for Technical Know-How Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Honda-ITAT-Claim-Deduction-Expenses-Technical-Know-How-Services-TAXSCAN.jpg "Relief to Honda: ITAT allows Claim of Deduction of Expenses for Technical Know-How Services [Read Order]")
ITAT directs AO to set off Business Income with carry forward Business Loss on grounds of Assessee's Return becoming valid u/s 139(1) after defect was removed from Original Return
The Kolkata bench if the Income Tax Appellate Tribunal (ITAT) held that when original return filed is defective and the defect is removed under Section 139(9) of the Income Tax Act, the return filed...
Assessee is Responsible to Monitor GST portal on GST Registration Cancellation: Kerala HC upholds Cancellation of Registration [Read Order]
In a significant ruling the Kerala High Court upheld the cancellation of Goods and Service Tax (GST) Registration and ruled that the assessee is responsible to monitor GST portal on GST registration...
![Assessee is Responsible to Monitor GST portal on GST Registration Cancellation: Kerala HC upholds Cancellation of Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessee-GST-portal-GST-Registration-Cancellation-GST-Cancellation-of-Registration-Kerala-High-Court-Taxscan.jpg "Assessee is Responsible to Monitor GST portal on GST Registration Cancellation: Kerala HC upholds Cancellation of Registration [Read Order]")