![Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Business-Profit-Earned-Entity-PE-India-Taxable-DTAA-Provisions-Bombay-HC-TAXSCAN.jpg "Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]")
Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]
In a recent ruling, a Division Bench of Bombay High Court ruled business profit earned by an entity not having Permanent Establishment in India is...
![Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-under-Excise-Act-Penalty-under-Excise-Act-on-Suppression-of-Facts-Suppression-of-Facts-without-any-Valid-Provision-of-Law-Demanding-it-is-not-Tenable-Supreme-Court-Taxscan.jpg "Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]")
![Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Kolkata-Municipal-Corporation-Raise-Demand-Recover-Property-Tax-Dues-Area-Actually-in-Possession-Calcutta-HC.jpg "Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]")
![Rejection of Application for Registration u/s 80G of Income Tax Act Without Granting Proper Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Application-Registration-Income-Tax-Act-Granting-Proper-Opportunity-Assessee-ITAT-Re-adjudication-TAXSCAN.jpg "Rejection of Application for Registration u/s 80G of Income Tax Act Without Granting Proper Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
![Expenses incurred for Business Promotion and Tour & Travels of Firm for Discharging Professional Duties as Partner shall not be disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Expenses-incurred-for-Business-Promotion-and-Tour-Travels-of-Firm-Expenses-incurred-Business-Promotion-Professional-Duties-ITAT-Taxscan.jpg "Expenses incurred for Business Promotion and Tour & Travels of Firm for Discharging Professional Duties as Partner shall not be disallowed: ITAT [Read Order]")
Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made without giving the sufficient opportunity of hearing to the...
![Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-Addition-made-by-AO-AO-Sufficient-Opportunity-to-Assessee-Sufficient-Opportunity-Assessee-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that Cenvat Credit of Basic Excise Duty can be utilised for payment of Education Cess and Secondary Higher...
![CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Upholds-Utilisation-of-Cenvat-Credit-of-Basic-Excise-Duty-CESTAT-Utilisation-of-Cenvat-Credit-Cenvat-Credit-Payment-of-Education-Cess-Secondary-Higher-Education-Cess-Taxscan.jpg "CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]")
Assessment Order passed without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]
The Indore bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the assessment order passed without giving the sufficient opportunity of hearing to the...
![Assessment Order passed without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Order-Sufficient-Opportunity-to-Assessee-Sufficient-Opportunity-Assessee-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Assessment Order passed without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
Assessee treated as ‘Assessee in default’ u/s 201(1) of Income Tax Act on ground of Non deposition of TDS in Books of Account : ITAT Directs Re-adjudication [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT) directed the assessing officer to re-adjudicate the assessment order made on the ground of non deposition of Tax Deducted at Source...
![Assessee treated as ‘Assessee in default’ u/s 201(1) of Income Tax Act on ground of Non deposition of TDS in Books of Account : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessee-Assessee-in-default-Income-Tax-Act-Non-deposition-of-TDS-TDS-Books-of-Account-TDS-in-Books-of-Account-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Assessee treated as ‘Assessee in default’ u/s 201(1) of Income Tax Act on ground of Non deposition of TDS in Books of Account : ITAT Directs Re-adjudication [Read Order]")
Claim of Deduction u/s 40(a)(ia) of Income Tax Act rejected on ground of Non Deduction of TDS: ITAT Dismisses Appeal of Assessee [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT) dismissed the appeal filed by the assessee for rejecting the claim of deduction under section 40)a)(ia) of the Income Tax Act,1961 on...
![Claim of Deduction u/s 40(a)(ia) of Income Tax Act rejected on ground of Non Deduction of TDS: ITAT Dismisses Appeal of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-deduction-deduction-Claim-Income-Tax-Act-Non-Deduction-of-TDS-TDS-Deduction-of-TDS-ITAT-Dismisses-Appeal-of-Assessee-ITAT-Assessee-Appeal-of-Assessee-Income-Tax-taxscan.jpg "Claim of Deduction u/s 40(a)(ia) of Income Tax Act rejected on ground of Non Deduction of TDS: ITAT Dismisses Appeal of Assessee [Read Order]")
Burden of Proof for Tariff Classification of Products lies with Revenue Dept: Rajasthan HC quashes Additional Tax and Interest Order [Read Order]
While entertaining the Sales Tax Revision petition, the Rajasthan High Court quashed the additional tax and interest order. A Single Bench of Justice Sameer Jain observed that the burden to prove...
![Burden of Proof for Tariff Classification of Products lies with Revenue Dept: Rajasthan HC quashes Additional Tax and Interest Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Proof-for-Tariff-Classification-of-Products-Tariff-Classification-Revenue-Dept-Revenue-Additional-Tax-and-Interest-Order-Taxscan.jpg "Burden of Proof for Tariff Classification of Products lies with Revenue Dept: Rajasthan HC quashes Additional Tax and Interest Order [Read Order]")
