Begin typing your search above and press return to search.
![Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Business-Model-Transaction-Value-Customs-Act-CESTAT-taxscan.jpeg "Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]")
Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the change in business model shall not be s reason for...
![Transfer of Amount for Business purposes to avoid Forfeiture is not Loans and Advances: ITAT deletes Addition for Deemed Dividend [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Amount-for-business-avoid-forfeiture-loans-and-advances-ITAT-Deemed-Dividend-taxscan.jpg "Transfer of Amount for Business purposes to avoid Forfeiture is not Loans and Advances: ITAT deletes Addition for Deemed Dividend [Read Order]")
![Lease or Letting out of Building for Business or Commerce is a Supply and Attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Business-Commerce-Supply-GST-AAR-taxscan.jpeg "Lease or Letting out of Building for Business or Commerce is a Supply and Attracts 18% GST: AAR [Read Order]")
100% Deduction u/s 80IC allowable when Industry undergone Substantial Expansion after expiry of 5 years of its Incorporation: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that 100% deduction under section 80IC is allowable when an industry underwent a substantial expansion after the expiry of 5 years of...
![100% Deduction u/s 80IC allowable when Industry undergone Substantial Expansion after expiry of 5 years of its Incorporation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Deduction-Industry-Substantial-Expansion-Incorporation-ITAT-Taxscan.jpeg "100% Deduction u/s 80IC allowable when Industry undergone Substantial Expansion after expiry of 5 years of its Incorporation: ITAT [Read Order]")
![Use of Car for Business and Personal Purpose: ITAT restricts Depreciation to 15% [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Use-of-Car-Business-Personal-Purpose-ITAT-Depreciation-Taxscan.jpeg "Use of Car for Business and Personal Purpose: ITAT restricts Depreciation to 15% [Read Order]")
Set off of Income under ‘House Property’ against Loss is not allowable to Closed Business: ITAT [Read Order]
The Bangalore Bench, of the Income Tax Appellate Tribunal, held that set-off of income under ‘house property’ against loss is not allowable to a closed business. The assessee was represented by...
![Set off of Income under ‘House Property’ against Loss is not allowable to Closed Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Income-house-property-loss-business-ITAT-taxscan.jpg "Set off of Income under ‘House Property’ against Loss is not allowable to Closed Business: ITAT [Read Order]")
![TDS Credit cannot be denied due to Wrong Mentioning of PAN by Deductors: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-Credit-PAN-Deductors-ITAT-Taxscan.jpeg "TDS Credit cannot be denied due to Wrong Mentioning of PAN by Deductors: ITAT [Read Order]")