![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]")
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]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appeal can be abated as per rule 22 of the...
![Splitting Value of Modem Artificially as value of Hardware and Value of Software so as to Evade Payment of duty: CESTAT upholds Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Excise-Duty-Splitting-Value-Evade-Payment-taxscan.jpg "Splitting Value of Modem Artificially as value of Hardware and Value of Software so as to Evade Payment of duty: CESTAT upholds Excise Duty Demand [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/2023/11/CESTAT-Appeal-resolution-plan-by-NCLT-Appeal-can-be-Abated-as-per-Rule-22-Bangalore-bench-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]")
![Set Back to KSEB: CESTAT Quashes Granting of Refund Claim of Rs 1.42 crores under ‘Consulting Engineer Service’ on ground of Service Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/KSEB-Service-Tax-Liability-Bangalore-bench-Refund-Claim-taxscan.jpg "Set Back to KSEB: CESTAT Quashes Granting of Refund Claim of Rs 1.42 crores under ‘Consulting Engineer Service’ on ground of Service Tax Liability [Read Order]")
![Service Tax Leviable on Receiving Consulting Engineers service from Overseas service provider: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Consulting-Engineers-service-CESTAT-Service-Tax-Bangalore-bench-taxscan.jpg "Service Tax Leviable on Receiving Consulting Engineers service from Overseas service provider: CESTAT [Read Order]")
Proceeding Initiated u/s 148 for Incriminating material found against a person other than Searched Person is beyond Jurisdiction: ITAT [Read Order
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that the proceedings initiated under Section 148 of the Income Tax Act, 1961 for the incriminating material found against a person...
ITAT quashes Addition Made by AO on account of Capital Gain on ground of Wrongful Initiation of Proceedings u/s 148 of Income Tax Act [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) quashed the addition made by the Assessing Officer (AO) on account of capital gain on the ground of wrongful initiation of proceedings...
![ITAT quashes Addition Made by AO on account of Capital Gain on ground of Wrongful Initiation of Proceedings u/s 148 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Capital-Gain-ITAT-income-taxs-news-Bangalore-bench-taxscan.jpg "ITAT quashes Addition Made by AO on account of Capital Gain on ground of Wrongful Initiation of Proceedings u/s 148 of Income Tax Act [Read Order]")
No computation of fee u/s.234E of Income Tax Act for Delayed filing of return of TDS prior to 01.06.2015: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that the computation of fee under section 234E of the Income Tax Act,1961 cannot be done for delayed filing of return of Tax...
![No computation of fee u/s.234E of Income Tax Act for Delayed filing of return of TDS prior to 01.06.2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/computation-of-fee-Income-Tax-Act-Delayed-filing-Tax-Deducted-at-Source-ITAT-TDS-Tax-Deducted-TAX-Tax-ACT-TAXSCAN.jpg "No computation of fee u/s.234E of Income Tax Act for Delayed filing of return of TDS prior to 01.06.2015: ITAT [Read Order]")
Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that the delay of filing an appeal can be condoned when there was any sufficient and reasonable cause on the part of the assessee...
![Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/condoned-ITAT-Income-Tax-Appellate-Tribunal-assessee-limitation-Appeal-Filing-taxcsan.jpg "Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [Read Order]")
Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Frequency converter/Variable- frequency Drive (VFD) used for controlling the rotational speed of...
![Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Variable-Frequency-Drive-Controlling-Rotational-Speed-AC-Electric-Motor-Electric-inverter-CESTAT-TAXSCAN.jpg "Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]")
Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]
The Bangalore bench of Karnataka Authority for Advance Ruling (KAAR) held that the expenses other than the goods and service tax charged by the developers which were used for the supply of apartments...
![Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Expenses-other-than-GST-charged-Developer-Supply-of-Apartments-Construction-Service-not-Eligible-to-claim-ITC-KAAR-TAXSCAN.jpg "Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]")