![Toughened Glass Falls under the Ambit “All Goods and Wares Made of Glass” under U.P. Sales Tax Act: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Toughened-Glass-All-Goods-and-Wares-Made-of-Glass-U.P.-Sales-Tax-Act-Sales-Tax-Act-Sales-Tax-Supreme-Court-Taxscan.jpg "Toughened Glass Falls under the Ambit “All Goods and Wares Made of Glass” under U.P. Sales Tax Act: Supreme Court [Read Order]")
Toughened Glass Falls under the Ambit “All Goods and Wares Made of Glass” under U.P. Sales Tax Act: Supreme Court [Read Order]
The Supreme Court of India has held that toughened glass manufactured falls under the ambit of “all goods and wares made of glass” under Uttar...
![Special Effects&3D Conversion Services not Video Tape Production Service u/s 65(120) of Finance Act,1994: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/07/Conversion-Services-not-Video-Tape-Production-Service-Finance-Act-taxscan.jpg "Special Effects&3D Conversion Services not Video Tape Production Service u/s 65(120) of Finance Act,1994: Supreme Court [Read Judgement]")
![Non-compliance of Income Tax Proceedings before Lower Authorities: ITAT directs pay cost of RS.5000/- to PM relief Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-compliance-Income-Tax-Proceedings-Lower-Authorities-ITAT-PM-relief-Fund-TAXSCAN.jpg "Non-compliance of Income Tax Proceedings before Lower Authorities: ITAT directs pay cost of RS.5000/- to PM relief Fund [Read Order]")
![No Live Link b/w AIR Information and AO’s Finding that Assessee is Beneficiary of Fraudulent Transactions: ITAT Quashes Re-Assessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Live-Link-between-AIR-Information-and-AOs-Finding-AIR-Information-Assessee-is-Beneficiary-of-Fraudulent-Transactions-ITAT-Re-Assessment-Proceedings-Taxscan.jpg "No Live Link b/w AIR Information and AO’s Finding that Assessee is Beneficiary of Fraudulent Transactions: ITAT Quashes Re-Assessment Proceedings [Read Order]")
![TCS could not be Comparable for Bench Marking Off Shore Outsourcing Since Assessee Purchases Software for Customers, not a Developer: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/TCS-Bench-Marking-Off-Shore-Outsourcing-Off-Shore-Outsourcing-Assessee-Purchases-Software-for-Customers-Software-Developer-Delhi-High-Court-taxscan.jpg "TCS could not be Comparable for Bench Marking Off Shore Outsourcing Since Assessee Purchases Software for Customers, not a Developer: Delhi HC [Read Order]")
ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the enhanced addition relating to advertising and marketing expenses due to failure to substantiate business purpose. The assessee HPL...
![ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Advertising-Marketing-Expense-Business-Purpose-taxscan.jpg "ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]")
CESTAT Quashes Classification of Stainless Steel Tube Fittings as Heading of First Schedule under Customs Tariff Act on ground of Wrong Classification [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the classification of stainless steel tube fittings as the chapter heading of the first schedule under the...
![CESTAT Quashes Classification of Stainless Steel Tube Fittings as Heading of First Schedule under Customs Tariff Act on ground of Wrong Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-Classification-of-Stainless-Steel-Tube-CESTAT-Stainless-Steel-Tube-Heading-of-First-Schedule-under-Customs-Tariff-Act-Customs-Tariff-Act-on-ground-of-Wrong-Classification-Taxscan.jpg "CESTAT Quashes Classification of Stainless Steel Tube Fittings as Heading of First Schedule under Customs Tariff Act on ground of Wrong Classification [Read Order]")
CESTAT Upholds Imposition of Redemption Fine on Seized Goods on ground Non-Disclosure of Original Invoices [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the imposition of redemption fine on seized goods on the ground of nondisclosure of original...
![CESTAT Upholds Imposition of Redemption Fine on Seized Goods on ground Non-Disclosure of Original Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Imposition-of-Redemption-Fine-on-Seized-Goods-Seized-Goods-Non-Disclosure-of-Original-Invoices-Redemption-Fine-Taxscan.jpg "CESTAT Upholds Imposition of Redemption Fine on Seized Goods on ground Non-Disclosure of Original Invoices [Read Order]")
Commission Earned from Provision of Accommodation Entry shall be Added to Total Income of Assessee: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the commission earned from the provision of accommodation entry shall be added to the total income of the assessee. The...
![Commission Earned from Provision of Accommodation Entry shall be Added to Total Income of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Commission-Earned-from-Provision-of-Accommodation-Entry-Commission-Earned-Commission-Provision-of-Accommodation-Entry-shall-be-Added-to-Total-Income-of-Assessee-Income-Assessee-ITAT-Taxscan.jpg "Commission Earned from Provision of Accommodation Entry shall be Added to Total Income of Assessee: ITAT [Read Order]")
CESTAT Upholds Order of Dropping Demand of CENVAT Duty from assessee on ground of Genuine Disclosure of Input-Output Ratio [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the order of dropping the demand of CENVAT duty from the assessee on the ground of the genuine disclosure...
![CESTAT Upholds Order of Dropping Demand of CENVAT Duty from assessee on ground of Genuine Disclosure of Input-Output Ratio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Dropping-Demand-CENVAT-Duty-assessee-ground-Genuine-Disclosure-Input-Output-Ratio-TAXSCAN.jpg "CESTAT Upholds Order of Dropping Demand of CENVAT Duty from assessee on ground of Genuine Disclosure of Input-Output Ratio [Read Order]")
Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the charge of clandestine removal of goods computed on mere differences of the audit report and the...
![Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Charge-Clandestine-Removal-Goods-Computed-Differences-Audit-report-Sustainable-CESTAT-TAXSCAN.jpg "Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]")
No Order shall be passed without affording Reasonable Opportunity of being heard to Assessee: ITAT set aside Order of CIT(A) [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that no order shall be passed without affording reasonable opportunity of being heard to the assessee and hence set aside the order...
![No Order shall be passed without affording Reasonable Opportunity of being heard to Assessee: ITAT set aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-income-tax-Order-No-Order-No-Order-shall-be-passed-without-affording-Reasonable-Opportunity-taxscan.jpg "No Order shall be passed without affording Reasonable Opportunity of being heard to Assessee: ITAT set aside Order of CIT(A) [Read Order]")