![Pizza and Sandwich are ‘Cooked Foods’, not ‘Baked Branded Products’: Rajasthan HC allows Exemption Benefit beyond 5% VAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Pizza-sandwich-cooked-foods-pizza-sandwich-tax-baked-branded-products-Rajasthan-HC-VAT-judgment-VAT-on-Pizza-and-sandwich-cooked-food-exemption-benefit-Taxscan.jpg "Pizza and Sandwich are ‘Cooked Foods’, not ‘Baked Branded Products’: Rajasthan HC allows Exemption Benefit beyond 5% VAT [Read Order]")
Pizza and Sandwich are ‘Cooked Foods’, not ‘Baked Branded Products’: Rajasthan HC allows Exemption Benefit beyond 5% VAT [Read Order]
The Rajasthan High Court has held that Pizza and Sandwich qualify as ‘Cooked Foods’ for claim of exemption beyond 5% Value Added Tax (VAT) and not...
![Inclusion of Subsidy Amount in Transaction Value in Terms of Section 4(3)(d) of Central Excise Act is a matter of Interpretation of Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Subsidy-Amount-Transaction-Value-Central-Excise-Act-Central-Excise-Central-Excise-Act-is-a-matter-of-Interpretation-of-Law-Interpretation-of-Law-Law-CESTAT-taxscan.jpg "Inclusion of Subsidy Amount in Transaction Value in Terms of Section 4(3)(d) of Central Excise Act is a matter of Interpretation of Law: CESTAT [Read Order]")
![CESTAT confirms Central Excise Duty demand on Clean Energy Cess under in absence of any law showing Exemption from Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Central-Excise-Duty-demand-Central-Excise-Duty-Central-Excise-Excise-Duty-Clean-Energy-Cess-law-Payment-Taxscan.jpg "CESTAT confirms Central Excise Duty demand on Clean Energy Cess under in absence of any law showing Exemption from Payment [Read Order]")
![Madras HC allows Wound Up Company to Settle Dues against Income Tax Dept. in 11 Installments [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Madras-High-Court-Wound-Up-Company-Dues-Income-Tax-Dept-Installments-Taxscan.jpg "Madras HC allows Wound Up Company to Settle Dues against Income Tax Dept. in 11 Installments [Read Order]")
![PVC Cushion Mats Taxable at 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PVC-Cushion-Mats-Taxable-GST-AAR-Taxscan.jpg "PVC Cushion Mats Taxable at 18% GST: AAR [Read Order]")
![Re-Assessment based on ground of Mere Change of Opinion Not Permitted under Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Mere-Law-ITAT-TAXSCAN.jpg "Re-Assessment based on ground of Mere Change of Opinion Not Permitted under Law: ITAT [Read Order]")
Delay in Submission of Tax Audit Report is Mere Technical Breach of Law: ITAT deletes Penalty u/s 271B [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) has deleted the penalty imposed under Section 271B of the Income Tax Act 1961, holding that the delay in submission of the audit report was a...
![Delay in Submission of Tax Audit Report is Mere Technical Breach of Law: ITAT deletes Penalty u/s 271B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Tax-Audit-Report-Tax-Audit-Audit-Report-Technical-Breach-Law-ITAT-Penalty-Taxscan.jpg "Delay in Submission of Tax Audit Report is Mere Technical Breach of Law: ITAT deletes Penalty u/s 271B [Read Order]")
![No change of law and No new material on record: Bombay HC quashes Notice u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/law-Bombay-High-Court-Notice-taxscan.jpg "No change of law and No new material on record: Bombay HC quashes Notice u/s 148 [Read Order]")
“Feigning Ignorance of Law by Authorities Only Increases Burden of Courts”: Bombay HC Quashes Re-Assessment [Read Order]
Quashing a re-assessment notice the Bombay High Court observed that “Feigning Ignorance of Law by Authorities only increases Burden of Courts”. The petitioner in the writ petition is Deepak Marda....
![“Feigning Ignorance of Law by Authorities Only Increases Burden of Courts”: Bombay HC Quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Ignorance-of-Law-Authorities-Courts-Bombay-High-Court-Re-Assessment-Taxscan.jpg "“Feigning Ignorance of Law by Authorities Only Increases Burden of Courts”: Bombay HC Quashes Re-Assessment [Read Order]")
Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that Proceedings under Section 153C of the Income Tax Act, 1961 in absence of any incriminating material is bad in law. A search...
![Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Proceedings-Incriminating-Material-law-ITAT-Income-Tax-Tax-taxscan.jpg "Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]")
Discretionary Power vested on AO for Granting Stay under Income Tax Act shall be Exercised within Four Corners of Law: Allahabad HC [Read Order]
The Allahabad High Court, in a recent ruling, has held that the discretionary power vested on the Assessing Officer to grant stay of demand is not absolute and the same shall be exercised within the...
![Discretionary Power vested on AO for Granting Stay under Income Tax Act shall be Exercised within Four Corners of Law: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/AO-Income-Tax-Act-Law-Allahabad-HC-taxscan.jpg "Discretionary Power vested on AO for Granting Stay under Income Tax Act shall be Exercised within Four Corners of Law: Allahabad HC [Read Order]")
Rental Income not to be Assessed as ‘Business Income’, Adjustment Made u/s 143(3) Unsustainable in Law: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench, has recently, in an appeal filed before it, held that rental income shall not to be assessed as ‘business income’, and that adjustment made u/s...
![Rental Income not to be Assessed as ‘Business Income’, Adjustment Made u/s 143(3) Unsustainable in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Rental-Income-Business-Income-ITAT-Taxscan.jpeg "Rental Income not to be Assessed as ‘Business Income’, Adjustment Made u/s 143(3) Unsustainable in Law: ITAT [Read Order]")