![Income Tax Authorities cannot determine how much expenditure should have been incurred for the purpose of business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-INCOME-TAX-expenditure-Authoritie-TAXSCAN.jpg "Income Tax Authorities cannot determine how much expenditure should have been incurred for the purpose of business: ITAT [Read Order]")
Income Tax Authorities cannot determine how much expenditure should have been incurred for the purpose of business: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that, income tax authorities cannot determine how much expenditure should have been...
![No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-service-tax-USFDA-export-of-drug-taxscan.jpg "No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]")
![CESTAT quashes Service Tax Demand on ‘Technical Inspection and Certification Agency Service’ on ground of Service Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-service-tax-Agency-Service-Technical-Inspection-taxscan.jpg "CESTAT quashes Service Tax Demand on ‘Technical Inspection and Certification Agency Service’ on ground of Service Tax Exemption [Read Order]")
![Service Tax not leviable on Ground that SCN alleges Rendering of Commercial or Industrial Construction Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Commercial-or-Industrial-Construction-Service-SCN-Service-Tax-taxscan.jpg "Service Tax not leviable on Ground that SCN alleges Rendering of Commercial or Industrial Construction Service: CESTAT [Read Order]")
![Subsidy received from Sale of Mobile Handsets purchased from Independent Vendors is BAS, chargeable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Mobile-Handsets-Subsidy-chargeable-taxscan.jpg "Subsidy received from Sale of Mobile Handsets purchased from Independent Vendors is BAS, chargeable to Service Tax: CESTAT [Read Order]")
![Service Tax Demand without verifying Written Submissions: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Re-adjudication-Service-Tax-Written-Submissions-taxscan.jpg "Service Tax Demand without verifying Written Submissions: CESTAT directs Re-adjudication [Read Order]")
CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the confiscation of electric motors under section 111(m) of the Customs Act,1962 on the grounds of...
![CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Electric-Motors-Transaction-Value-Customs-Act-taxscan.jpg "CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]")
No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]
Customs duty is not demandable by invoking an extended period of limitation. The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs Duty...
![No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Customs-Duty-invoking-extended-period-suppression-of-facts-taxscan.jpg "No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]")
Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]
The transaction value of imported goods has to be assessed by the bill of entry which is available at the time of import. The New Delhi bench of the Customs, Excise and Service Tax Appellate...
![Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Assessment-Transaction-Value-goods-taxscan.jpg "Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]")
Deduction u/s 80IA shall be allowed as Air Cargo Handling Services fall within Scope of Infrastructure facility: ITAT grants relief to Air India Airport Services [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) granted relief to Air India Airport Services and held that deduction under Section 80IA of the Income Tax Act, 1961 shall be allowed as air...
![Deduction u/s 80IA shall be allowed as Air Cargo Handling Services fall within Scope of Infrastructure facility: ITAT grants relief to Air India Airport Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Air-India-Airport-Services-Air-Cargo-Handling-Services-ITAT-grants-relief-taxscan.jpg "Deduction u/s 80IA shall be allowed as Air Cargo Handling Services fall within Scope of Infrastructure facility: ITAT grants relief to Air India Airport Services [Read Order]")
No service on Penalty or Compensation Received for any Loss or Damage Caused by Breach or Non-Performance of Contract: CESTAT rules in favour of Fab India Ltd [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) in the case of Fab India Limited, held that no service on penalty or compensation was received for any loss or...
![No service on Penalty or Compensation Received for any Loss or Damage Caused by Breach or Non-Performance of Contract: CESTAT rules in favour of Fab India Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Fab-India-Delhi-bench-Non-Performance-of-Contract-Damage-Caused-TAXSCAN.jpg "No service on Penalty or Compensation Received for any Loss or Damage Caused by Breach or Non-Performance of Contract: CESTAT rules in favour of Fab India Ltd [Read Order]")