Setback to Platino Classic Motors: Kerala HC rules no bar u/s 14 of IBC for Finalisation of Assessment and Adjudication Proceedings [Read Order]
In a setback to Platino Classic Motors India Private Ltd, the Kerala High Court ruled that no bar under Section 14 of the Insolvency and Bankruptcy...
![Kerala HC Dismisses Writ Petition Challenging Revenue Recovery Notice for GST Dues Citing Failure to Avail Statutory Remedy of Appeal against Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Kerala-HC-Dismisses-Avail-Statutory-Revenue-Recovery-Notice-for-GST-Assessment-Order-Remedy-of-Appeal-Assessment-GST-Revenue-Taxscan.jpg "Kerala HC Dismisses Writ Petition Challenging Revenue Recovery Notice for GST Dues Citing Failure to Avail Statutory Remedy of Appeal against Assessment Order [Read Order]")
![Deduction Claimed u/s.36(1)(viia) Income Tax Act shall not exceed provision made for Bad and Doubtful Debts in Books of Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Deduction-Income-Tax-Act-provision-Bad-Doubtful-Debts-books-of-accounts-ITAT-TAXSCAN.jpg "Deduction Claimed u/s.36(1)(viia) Income Tax Act shall not exceed provision made for Bad and Doubtful Debts in Books of Accounts: ITAT [Read Order]")
![Denial of Exemption to Non-Resident on Failure to Produce Tax Residency Certificate Despite Best Efforts at Assessment / Appellate stage: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Denial-of-Exemption-to-Non-Resident-Tax-Residency-Certificate-Despite-Assessment-Appellate-ITAT-directs-Re-Adjudication-taxscan.jpg "Denial of Exemption to Non-Resident on Failure to Produce Tax Residency Certificate Despite Best Efforts at Assessment / Appellate stage: ITAT directs Re-Adjudication [Read Order]")
Information Technology & Administrative Service provided to affiliate in India does not Constitute FTS as per Indo Singapore DTAA: Delhi HC upholds ITAT's Order [Read Order]
The Delhi High Court has held that information technology & administrative service provided to an affiliate in India does not construct Fees for Technical Services” (FTS) as Per the Indo...
![Information Technology & Administrative Service provided to affiliate in India does not Constitute FTS as per Indo Singapore DTAA: Delhi HC upholds ITATs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Information-Technology-Administrative-Service-affiliate-in-India-Constitute-FTS-Indo-Singapore-DTAA-Delhi-HC-ITATs-Order-TAXSCAN.jpg "Information Technology & Administrative Service provided to affiliate in India does not Constitute FTS as per Indo Singapore DTAA: Delhi HC upholds ITATs Order [Read Order]")
No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessee's Appeal [Read Order]
The Delhi Bench of Income tax Appellate Tribunal (ITAT) held that the addition made towards cash deposit in bank account were made recuperation of any incriminating material found during the course...
![No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessees Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Addition-Absence-of-Incriminating-Materials-Unabated-Assessment-ITAT-Allows-Assessees-Appeal-taxscan.jpg "No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessees Appeal [Read Order]")
Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed customs duty demand and held that decision on goods that are yet to be provisionally assessed is premature...
![Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Decision-goods-provisionally-assessed-premature-intervention-CESTAT-customs-duty-demand-TAXSCAN.jpg "Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]")
Anti-Dumping Duties are imposed to ensure Manufacturing facilities of Industry as Whole remains viable for Future Investment: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Anti-dumping duties are imposed to ensure the manufacturing facilities of industries as a whole...
![Anti-Dumping Duties are imposed to ensure Manufacturing facilities of Industry as Whole remains viable for Future Investment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Anti-Dumping-Duties-are-Imposed-Ensure-Manufacturing-Facilities-of-Industry-Whole-Remains-Viable-Future-Investment-CESTAT-TAXSCAN.jpg "Anti-Dumping Duties are imposed to ensure Manufacturing facilities of Industry as Whole remains viable for Future Investment: CESTAT [Read Order]")
Lack of Reasonable Opportunity to substantiate Source of Cash Deposit: ITAT quashes Assessment [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that reasonable opportunity is to be provided to the assessee to substantiate source of cash deposit in favor of natural justice. ...
![Lack of Reasonable Opportunity to substantiate Source of Cash Deposit: ITAT quashes Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Lack-of-Reasonable-Opportunity-Source-of-Cash-Deposit-ITAT-quashes-Assessment-Cash-Deposit-Assessment-taxscan.jpg "Lack of Reasonable Opportunity to substantiate Source of Cash Deposit: ITAT quashes Assessment [Read Order]")
Sending Real-Time Alert is Mandatory Requirement: Kerala HC quashes Order u/s 148 of Income Tax Act on Denial of Opportunity to Filing Objection on SCN [Read Order]
The Kerala High Court quashed the order passed under section 148 of the Income Tax Act, 1961 denying the opportunity to file an objection on Show Cause Notice (SCN) as sending real-time alert is a...
![Sending Real-Time Alert is Mandatory Requirement: Kerala HC quashes Order u/s 148 of Income Tax Act on Denial of Opportunity to Filing Objection on SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Sending-Real-Time-Alert-Mandatory-Requirement-Kerala-HC-Income-Tax-Act-on-Denial-Opportunity-Filing-Objection-on-SCN-TAXSCAN.jpg "Sending Real-Time Alert is Mandatory Requirement: Kerala HC quashes Order u/s 148 of Income Tax Act on Denial of Opportunity to Filing Objection on SCN [Read Order]")