![Relief to BSNL:Â CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-BSNL-BSNL-CESTAT-Quashes-Demand-of-Service-Tax-on-Telecom-Services-CESTAT-Demand-of-Service-Tax-Service-Tax-Telecom-Services-Service-Tax-Rules-TAxscan.jpg "Relief to BSNL:Â CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]")
Relief to BSNL:Â CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax on telecom services on the...
![CESTAT Quashes SCN for Imposing Penalty for Non-payment of Customs Duty on Clearance of Goods on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-SCN-Imposing-Non-payment-Customs-Duty-Clearance-Goods-TAXSCAN.jpg "CESTAT Quashes SCN for Imposing Penalty for Non-payment of Customs Duty on Clearance of Goods on ground of Limitation [Read Order]")
![Corruption Charges Against Sales Tax Assistant Commissioner Based on Suicide Note: Delhi HC Upholds Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Corruption-Charges-Sales-Tax-Assistant-Commissioner-Suicide-Delhi-HC-Proceedings-TAXSCAN.jpg "Corruption Charges Against Sales Tax Assistant Commissioner Based on Suicide Note: Delhi HC Upholds Proceedings [Read Order]")
![ITAT Upholds Deletion of Addition made by CIT(A) on ground of Non Consideration of Previous Decision of Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Deletion-of-Addition-made-by-CITA-on-ground-of-Non-Consideration-of-Previous-Decision-of-Assessment-TAXSCAN.jpg "ITAT Upholds Deletion of Addition made by CIT(A) on ground of Non Consideration of Previous Decision of Assessment [Read Order]")
Appeal before Commissioner Lies only Against Any Decision or Order made by an Officer of Custom u/s 128 of Customs Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appeal before the Commissioner (Appeals) lies only against the decision or order made by any...
![Appeal before Commissioner Lies only Against Any Decision or Order made by an Officer of Custom u/s 128 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Appeal-Commissioner-Order-Custom-Customs-Act-CESTAT-taxscan.jpg "Appeal before Commissioner Lies only Against Any Decision or Order made by an Officer of Custom u/s 128 of Customs Act: CESTAT [Read Order]")
Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]
Tin the case of Indian Oil Corporation, the Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner can remand the matter to a lower authority for...
![Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Commissioner-Remand-Matter-to-Lower-Authority-Examining-Documentary-Evidence-Unjust-Enrichment-CESTAT-rules-in-Favour-of-Indian-Oil-Corporation-Indian-Oil-Corporation-CESTAT-taxscan.jpg "Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]")
No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that penalty under section 76 of the Finance Act, 1994 in the absence of elements of fraud, collusion...
![No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Finance-Act-in-absence-Element-of-Fraud-Collusion-Wilful-suppression-of-fact-CESTAT-TAXSCAN.jpg "No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]")
Proper Explanation of Income of Sales Cannot be Added u/s 68 of Income Tax Act Unless it Proved as ‘Bogus’: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT) held that the proper explanation of income of sales cannot be added under section 68 of the Income Tax Act,1961 unless it proved...
![Proper Explanation of Income of Sales Cannot be Added u/s 68 of Income Tax Act Unless it Proved as ‘Bogus’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Proper-Explanation-Income-of-Sales-Income-Tax-Act-Unless-Proved-as-Bogus-TAXSCAN.jpg "Proper Explanation of Income of Sales Cannot be Added u/s 68 of Income Tax Act Unless it Proved as ‘Bogus’: ITAT [Read Order]")
Inter-Account Transfer and Sale of Shares for a Loss not Income: ITAT quashes Addition under Section 69 and 69A [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, while quashing an addition made under section 69 and 69A, held that inter- account transfer and sale...
![Inter-Account Transfer and Sale of Shares for a Loss not Income: ITAT quashes Addition under Section 69 and 69A [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Inter-Account-Transfer-and-Sale-of-Shares-Income-ITAT-Addition-Section-69-and-69A-TAXSCAN.jpg "Inter-Account Transfer and Sale of Shares for a Loss not Income: ITAT quashes Addition under Section 69 and 69A [Read Order]")
Attachment must be Subject to Condition U/s 83 Of GST Act, Attachment of Bank Accounts is Draconian Step: Delhi HC [Read Order]
In a significant case, the Delhi High Court (HC) has held that attachment of bank accounts is a draconian step and the attachment must be subject to condition under section 83 of the Goods and...
![Attachment must be Subject to Condition U/s 83 Of GST Act, Attachment of Bank Accounts is Draconian Step: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Attachment-GST-Act-Attachment-of-Bank-Accounts-Delhi-HC-TAXSCAN.jpg "Attachment must be Subject to Condition U/s 83 Of GST Act, Attachment of Bank Accounts is Draconian Step: Delhi HC [Read Order]")