![Reference to TPO for TP adjustment towards SDT Under Section 92BA(i) of IT Act to be omitted as per Finance Act 2017: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/TPO-income-tax-Reference-to-TPO-for-TP-ITAT-taxscan.jpg "Reference to TPO for TP adjustment towards SDT Under Section 92BA(i) of IT Act to be omitted as per Finance Act 2017: ITAT [Read Order]")
Reference to TPO for TP adjustment towards SDT Under Section 92BA(i) of IT Act to be omitted as per Finance Act 2017: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench held that the reference to the Transfer Pricing Officer for transfer pricing adjustment...
![Section 40(a)(ia) of Income Tax Act is Declaratory and Retrospective: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delhi-HC-Income-Tax-Act-Income-Tax-Act-is-Declaratory-and-Retrospective-taxscan.jpg "Section 40(a)(ia) of Income Tax Act is Declaratory and Retrospective: Delhi HC [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]](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]")
![Relief to Tamil Nadu Electricity Board: CESTAT quashes Service Tax Demand on GTA Service on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Tamil-Nadu-Electricity-Board-Service-Tax-Demand-on-GTA-Service-CESTAT-taxscan.jpg "Relief to Tamil Nadu Electricity Board: CESTAT quashes Service Tax Demand on GTA Service on ground of Limitation [Read Order]")
Service Tax leviable on Tangible goods supplied without transferring Right of possession covered under ‘Supply of tangible goods services’ w.e.f. 16.05.2008: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax can be levied on tangible goods supplied along with operators on a monthly hire basis...
![Service Tax leviable on Tangible goods supplied without transferring Right of possession covered under ‘Supply of tangible goods services’ w.e.f. 16.05.2008: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Leviable-Supply-of-tangible-goods-services-transferring-Right-of-possession-covered-taxscan.jpg "Service Tax leviable on Tangible goods supplied without transferring Right of possession covered under ‘Supply of tangible goods services’ w.e.f. 16.05.2008: CESTAT [Read Order]")
![No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Military-Engineering-Services-Military-Engineering-Services-provided-to-Government-Ahmedabad-Bench-Service-Tax-taxscan.jpg "No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]")
CESTAT Upholds Sanctioning of Service Tax Refund Claim on Issuance of Invoices on ground of Non-violation of Section 11B of Central Excise Act
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the sanctioning of service tax refund claims on the issuance of invoices on the ground of non-violation...
Service Tax Paid after Availing Abatement of 67 % along with Interest: CESTAT sets aside Penalty in Absence of Intention to Evade Tax [Read Order]
The Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside the penalty in the absence of intention to evade tax as the service tax was paid by the assessee...
![Service Tax Paid after Availing Abatement of 67 % along with Interest: CESTAT sets aside Penalty in Absence of Intention to Evade Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Penalty-in-Absence-of-Intention-to-Evade-Tax-Penalty-CESTAT-news-CESTAT-taxscan.jpg "Service Tax Paid after Availing Abatement of 67 % along with Interest: CESTAT sets aside Penalty in Absence of Intention to Evade Tax [Read Order]")
ITAT allows Carry Forward of Unabsorbed Depreciation Pertaining to AY.s 1997-98 to 2000-01 for Unrestricted Set off [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, has allowed the carry forward of unabsorbed depreciation from assessment years 1997-98 to 2000-01 for set-off without any time limit. Windsor...
![ITAT allows Carry Forward of Unabsorbed Depreciation Pertaining to AY.s 1997-98 to 2000-01 for Unrestricted Set off [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-Carry-Forward-Unabsorbed-Depreciation-Pertaining-Unrestricted-Set-off-TAXSCAN.jpg "ITAT allows Carry Forward of Unabsorbed Depreciation Pertaining to AY.s 1997-98 to 2000-01 for Unrestricted Set off [Read Order]")
No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that no service tax on lump sum fees and royalties is paid to the foreign service provider under...
![No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Service-Tax-Lump-Sum-Fees-Royalty-Foreign-Service-Intellectual-Property-CESTAT-TAXSCAN.jpeg "No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]")
7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]
The Jharkhand High Court has held that 7 Years for adjudication proceedings under section 73(1) of the Finance Act, 1994 is not a reasonable period. The petitioner, M/S Kamaladitya Construction...
![7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Time-For-Adjudication-Proceedings-Adjudication-Proceedings-Finance-Act-Not-a-Reasonable-Period-Reasonable-Period-Jharkhand-High-Court-High-Court-TAXSCAN.jpg "7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]")