![Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maintenance-Cash-of-company-Residence-mixed-Cash-of-Family-Members-Search-Proceeding-ITAT-Deletes-Income-Tax-Act-TAXSCAN.jpg "Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]")
Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition under Section 69A of the Income Tax Act 1961 as it was imposed based...
![S.13(1)(c) of Income Tax Act not Applicable when Refund Money Collected from Staff Spent for Maintenance of Trust: ITAT Deletes Addition u/s 69C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/S.131c-of-Income-Tax-Act-not-Applicable-when-Refund-Money-Collected-from-Staff-Spent-for-Maintenance-of-Trust-ITAT-Deletes-Addition-Income-Tax-Act-TAXSCAN.jpg "S.13(1)(c) of Income Tax Act not Applicable when Refund Money Collected from Staff Spent for Maintenance of Trust: ITAT Deletes Addition u/s 69C of Income Tax Act [Read Order]")
![Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/09/Kerala-GST-Dept-Instruction-Maintenance-Call-Book-for-Adjudication-Adjudication-Cases-to-be-Kept-in-Call-Book-GST-Taxscan.jpeg "Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]")
![Capital Goods used for Fabricating Structural Support to Machinery used for Manufacturing Excisable Goods is Eligible to Avail CENVAT credit of Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Capital-Goods-Fabricating-Structural-Support-Machinery-Manufacturing-Excisable-Goods-Eligible-CENVAT-credit-Excise-Duty-CESTAT-TAXSCAN.jpg "Capital Goods used for Fabricating Structural Support to Machinery used for Manufacturing Excisable Goods is Eligible to Avail CENVAT credit of Excise Duty: CESTAT [Read Order]")
![Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Construction-Jetty-ICG-MoU-Work-Contract-CGST-AAR-taxscan.jpeg "Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]")
Repair and Maintenance Expenses are Revenue in Nature: ITAT Allows Deduction u/s 37(1) [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the deduction of repair and maintenance expenses as revenue expenditure under Section 37(1) of the Income Tax Act, 1961. The...
![Repair and Maintenance Expenses are Revenue in Nature: ITAT Allows Deduction u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Repair-Maintenance-Expenses-Revenue-Nature-ITAT-Deduction-taxscan.jpeg "Repair and Maintenance Expenses are Revenue in Nature: ITAT Allows Deduction u/s 37(1) [Read Order]")
Penalty Imposed for Non-payment of Service Tax under Category of “Management, Maintenance or Repair Service” without verifying Relevant Documents: CESTAT directs Re-consideration
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-consideration of the penalty imposed for the non-payment of service tax under the category of...
Welding Electrodes used for Repairing and Maintenance of Plant & Machinery are not involved in Manufacturing Process but are Inputs: Rajasthan HC [Read Order]
The Rajasthan High Court has held that welding electrodes used for repairing and maintenance of plant & machinery are not involved in the manufacturing process but are inputs. Hindustan Zinc...
![Welding Electrodes used for Repairing and Maintenance of Plant & Machinery are not involved in Manufacturing Process but are Inputs: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Welding-Electrodes-Repairing-and-Maintenance-of-Plant-Machinery-Machinery-Plant-Manufacturing-Process-Inputs-Rajasthan-High-Court-taxscan.jpg "Welding Electrodes used for Repairing and Maintenance of Plant & Machinery are not involved in Manufacturing Process but are Inputs: Rajasthan HC [Read Order]")
MCA says to Pause Final Payments in Form Filing as Bharatkosh Payment Services are currently under maintenance
The Ministry of Corporate Affairs (MCA) requested the form filers to wait for making final payments in the form filing. The ministry has reported that the Bharatkosh Payment Services are currently...
Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]
The Chandigarh bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the repair and maintenance of plant and machinery is not included in the definition of Input service...
![Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Repair-Maintenance-Repair-and-Maintenance-Plant-Machinery-Plant-Machinery-Input-Service-CENVAT-Credit-Rules-CESTAT-Service-Tax-Demand-Customs-Excise-Service-Tax-taxscan.jpg "Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]")
Service of Supply of Test Bunch Equipment not amount to Ingredient to Build Aircraft: AAR denies GST Concession [Read Order]
The Karnataka Authority for Advance Ruling ( AAR ) has denied the GST concession as the service of supply of test bunch equipment was not an ingredient in building aircraft. In the instant case...
![Service of Supply of Test Bunch Equipment not amount to Ingredient to Build Aircraft: AAR denies GST Concession [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-of-Supply-Service-Test-Bunch-Equipment-Ingredient-to-Build-Aircraft-Ingredient-Aircraft-GST-Concession-AAR-GST-taxscan.jpg "Service of Supply of Test Bunch Equipment not amount to Ingredient to Build Aircraft: AAR denies GST Concession [Read Order]")
No Maintenance or Repair of Computers, Computer Systems or Computer Peripherals: CESTAT denies Refund of Service Tax and Interest [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad denied a refund of Service Tax and the interest paid as there was no maintenance or repair of computers, computer systems,...
![No Maintenance or Repair of Computers, Computer Systems or Computer Peripherals: CESTAT denies Refund of Service Tax and Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Computer-Systems-Computer-Peripherals-CESTAT-refund-Service-Tax-Interest-TAXSCAN.jpeg "No Maintenance or Repair of Computers, Computer Systems or Computer Peripherals: CESTAT denies Refund of Service Tax and Interest [Read Order]")