![Rural Agricultural Land acquired by Govt for Business Activity u/s 2(13) Eligible for Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Rural-Agricultural-Land-Government-Business-Activity-Exemption-ITAT-Taxscan.jpeg "Rural Agricultural Land acquired by Govt for Business Activity u/s 2(13) Eligible for Exemption: ITAT [Read Order]")
Rural Agricultural Land acquired by Govt for Business Activity u/s 2(13) Eligible for Exemption: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has held that rural agricultural land acquired by Government for business activity u/s 2...
![Assessee could not be Penalized by denying the Exemption for Mere Technical Violation: ITAT allows Exemption u/s 10(23B) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Exemption-Technical-Violation-ITAT-taxscan.jpg "Assessee could not be Penalized by denying the Exemption for Mere Technical Violation: ITAT allows Exemption u/s 10(23B) [Read Order]")
![Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Technical-Violation-Assessee-Penalized-ITAT-Exemption-Taxscan.jpeg "Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]")
![Using Agricultural Produce for feeding Children in the Orphanage is Charitable Activity: ITAT allows Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Using-Agricultural-Produce-feeding-Children-Orphanage-Charitable-Activity-ITAT-Exemption-taxscan.jpeg "Using Agricultural Produce for feeding Children in the Orphanage is Charitable Activity: ITAT allows Exemption [Read Order]")
![Eligibility of Exemption Notification is a Question Relating to Rate of Duty: Calcutta HC dismisses Appeal on Maintainability Ground [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Exemption-Rate-of-Duty-Calcutta-HC-Ground-taxscan.jpeg "Eligibility of Exemption Notification is a Question Relating to Rate of Duty: Calcutta HC dismisses Appeal on Maintainability Ground [Read Order]")
Disputes concerning Exemption Claim and Rate of Duty are Different: Supreme Court upholds Jurisdiction of HC in entertaining Appeal against CESTAT Order [Read Order]
The Supreme Court has held that disputes concerning exemption claim and rate of duty are different and upholds the Jurisdiction of the High Court in entertaining an appeal against CESTAT Order. ...
![Disputes concerning Exemption Claim and Rate of Duty are Different: Supreme Court upholds Jurisdiction of HC in entertaining Appeal against CESTAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Exemption-Claim-Rate-of-Duty-Supreme-Court-Jurisdiction-CESTAT-taxscan.jpeg "Disputes concerning Exemption Claim and Rate of Duty are Different: Supreme Court upholds Jurisdiction of HC in entertaining Appeal against CESTAT Order [Read Order]")
'Proper Officer' assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]
The CESTAT, Allahabad bench, while quashing the customs proceedings, held that the “Proper Officer” who assessed the Bill of Entry has the jurisdiction to issue show cause notice under section 28 of...
![Proper Officer assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Proper-Officer-Bill-of-Entry-Jurisdiction-Issue-Notice-CESTAT-show-cause-notice-DRI-Taxscan.jpg "Proper Officer assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]")
Consultant did not handle Proceedings Properly: ITAT directs AO to Conduct Proceedings Afresh [Read Order]
In an assessee-friendly ruling, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has directed the Assessing Officer to conduct the proceedings afresh accepting the contention of the assessee...
![Consultant did not handle Proceedings Properly: ITAT directs AO to Conduct Proceedings Afresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Consultant-Proceedings-ITAT-Assessing-Officer-Taxscan.jpeg "Consultant did not handle Proceedings Properly: ITAT directs AO to Conduct Proceedings Afresh [Read Order]")
Govt. reduces Compliances and End-to-End Automation of Procedure relating to Import of certain Goods at Concessional Rate of Duty
In a significant step towards Atmanirbhar Bharat, Central Board of Indirect Taxes & Customs (CBIC) has reduced the compliances required under the Customs (Import of Goods at Concessional Rate of...
Road Tax and Toll Fee are two different levies and do not amount to Double Taxation: Andhra Pradesh High Court [Read Order]
While dismissing the Writ Petition filed by Advocates, the Andhra Pradesh High Court has held that the collection of tax under the Motor Vehicle Taxation Act and levy of fees under the National...
ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the claim for long-term capital gain shall be allowed for the reason that the Revenue failed to establish the link between the...
![ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-LTCG-Intelligence-Wing-SEBI-Report-Taxscan.jpeg "ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]")
Exemption to 'Hank Yarn' can’t be restricted to Cotton Hank Yarn when the Provision is Clear and Unambiguous: Supreme Court [Read Order]
A two-judge bench of the Supreme Court consisting Justice Dinesh Maheswari and Justice Hrishikesh Roy held that the exemption to “Hank Yarn” cannot be restricted to cotton hank yarn only when the...
![Exemption to Hank Yarn can’t be restricted to Cotton Hank Yarn when the Provision is Clear and Unambiguous: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Exemption-Hank-Yarn-Cotton-Hank-Yarn-Unambiguous-SC-taxscan.jpg "Exemption to Hank Yarn can’t be restricted to Cotton Hank Yarn when the Provision is Clear and Unambiguous: Supreme Court [Read Order]")