![Duty Exemption can’t be allowable When Slum Sale Agreement made only to Transfer the benefit of Exemption beyond 10 years: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-Exemption-Slum-Sale-Agreement-exemption-CESTAT-taxscan.jpeg "Duty Exemption can’t be allowable When Slum Sale Agreement made only to Transfer the benefit of Exemption beyond 10 years: CESTAT [Read Order]")
Duty Exemption can’t be allowable When Slum Sale Agreement made only to Transfer the benefit of Exemption beyond 10 years: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that duty exemption can’t be allowable when a slum...
![Cleaning, Sweeping of Lawn and Supply of Manpower provided to Govt are Pure Services, Eligible for exemption from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/supply-of-manpower-government-exemption-GST-AAR-taxscan.jpg "Cleaning, Sweeping of Lawn and Supply of Manpower provided to Govt are Pure Services, Eligible for exemption from GST: AAR [Read Order]")
![Income Tax Dept tightens Rules for Trusts: Books of Accounts to be Maintained to claim Exemption [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-Tax-Dept-Trusts-Books-of-Accounts-Exemption-taxscan.jpg "Income Tax Dept tightens Rules for Trusts: Books of Accounts to be Maintained to claim Exemption [Read Notification]")
![Contract for Removal of Legacy Waste dumped through bio-mining process is Pure Service: AAR allows GST Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Contract-legacy-waste-bio-mining-Pure-Service-AAR-exemption-Taxscan.jpg "Contract for Removal of Legacy Waste dumped through bio-mining process is Pure Service: AAR allows GST Exemption [Read Order]")
![ITAT allows Exemption to Partner’s Share of Profit relying on Partnership Deed [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/ITAT-Exemption-Share-of-Profit-Partnership-Deed-taxscan.jpeg "ITAT allows Exemption to Partner’s Share of Profit relying on Partnership Deed [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 (13) is eligible for Exemption. The assessee,...
![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]")
Assessee could not be Penalized by denying the Exemption for Mere Technical Violation: ITAT allows Exemption u/s 10(23B) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that assessee could not be penalized by denying the exemption for mere technical violation and allow exemption u/s 10(23B). The appellant,...
![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]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that mere technical violation for which assessee could not be penalized by denying exemption and allow exemption u/s 10(23B). The...
![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]
The Income Tax Appellate Tribunal (ITAT),Vishakhapatnam has held that the activity of agricultural products for feeding children in the orphanage is charitable in nature and therefore, income tax...
![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]
The Calcutta High Court has dismissed an appeal on the ground of maintainability by holding that the question relating to the eligibility of exemption notification is related to the rate of duty. ...
![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]")