ITAT Weekly Round-Up
This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that were covered by Taxscan.in the week before, from April 23rd...
![Repair Work Inextricably connected with Prospecting, Extraction or Production of Mineral Oil Taxable u/s 44BB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/mineral-oil-1.jpg "Repair Work Inextricably connected with Prospecting, Extraction or Production of Mineral Oil Taxable u/s 44BB: ITAT [Read Order]")
![Extended Period of Limitation cant be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Extended-Period-Limitation-absence-of-Suppression-of-Fact-or-Fraud-CESTAT-Taxscan.jpg "Extended Period of Limitation cant be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]")
![Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ONGC-Payments-Air-Injection-Air-Injection-Equipment-FTS-India-Canada-DTAA-DTAA-ITAT-Income-Tax-taxscan.jpg "Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]")
ILL- Health and Transfer to New Place constitutes ‘Reasonable Cause’ for Delay in filing Appeal: ITAT imposes Cost of Rs. 10,000 on Assessee [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench, has recently, in an appeal filed before it held that ill – health and transfer to new place constitutes ‘reasonable cause’ for delay in...
![ILL- Health and Transfer to New Place constitutes ‘Reasonable Cause’ for Delay in filing Appeal: ITAT imposes Cost of Rs. 10,000 on Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ILL-Health-Reasonable-Cause-Appeal-ITAT-Assessee-TAXSCAN.jpeg "ILL- Health and Transfer to New Place constitutes ‘Reasonable Cause’ for Delay in filing Appeal: ITAT imposes Cost of Rs. 10,000 on Assessee [Read Order]")
Revenue can't be restrained from collecting GST when Adverse Order sustains against ONGC: Madras HC [Read Order]
In a significant ruling in the case of ONGC, the Madras High Court (HC) has held that the revenue can’t be restrained from collecting tax under GST when an adverse order to ONGC sustain. The...
![Revenue cant be restrained from collecting GST when Adverse Order sustains against ONGC: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Revenue-GST-ONGC-HC-taxscan.jpg "Revenue cant be restrained from collecting GST when Adverse Order sustains against ONGC: Madras HC [Read Order]")
Relief to ONGC: No TDS liability in absence of use of Patent/Copyright against Royalty paid, rules ITAT [Read Order]
In a significant ruling in the case of ONGC, the Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has ruled that TDS liability does not arise in the absence of use of patent or copyright...
![Relief to ONGC: No TDS liability in absence of use of Patent/Copyright against Royalty paid, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ONGC-TDS-liability-patent-copyright-royalty-paid-ITAT-taxscan.jpg "Relief to ONGC: No TDS liability in absence of use of Patent/Copyright against Royalty paid, rules ITAT [Read Order]")
MVAT on Goods involved in Execution of Work Contract on ONGC Platform: Bombay HC dismisses Petition [Read Order]
While considering a writ petition on ground of alternative remedy, a division bench of the Bombay High Court has dismissed the same involving the levy of VAT by the Maharashtra State on the goods...
![MVAT on Goods involved in Execution of Work Contract on ONGC Platform: Bombay HC dismisses Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/MVAT-Goods-MVAT-Execution-of-Work-Contract-Work-Contract-ONGC-Platform-Bombay-HC-Petition-Taxscan.jpeg "MVAT on Goods involved in Execution of Work Contract on ONGC Platform: Bombay HC dismisses Petition [Read Order]")
Payments made by ONGC to Foreign Companies towards Charter Hire of Tugs assessable u/s 44BB of Income Tax Act: Bombay HC [Read Order]
A division bench of the Bombay High Court has held that the payments made towards charter hire of tugs and barges made to non-resident assessee in execution of contract with Oil and Natural Gas...
![Payments made by ONGC to Foreign Companies towards Charter Hire of Tugs assessable u/s 44BB of Income Tax Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Payments-ONGC-Foreign-Companies-Charter-Hire-Tugs-Income-Tax-Act-Bombay-High-Court-under-Section-44BB-Taxscan.jpg "Payments made by ONGC to Foreign Companies towards Charter Hire of Tugs assessable u/s 44BB of Income Tax Act: Bombay HC [Read Order]")
Assessment order under Maharashtra VAT Act to be served manually and not through email: Bombay High Court [Read Order]
The Bombay High Court ruled that the manual Assessment order under Maharashtra VAT Act be served manually and not through email. The petitioner, Greatship (India) Ltd. is a company incorporated...
![Assessment order under Maharashtra VAT Act to be served manually and not through email: Bombay High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Manual-Assessment-order-under-Maharashtra-VAT-Act-Bombay-High-Court-Taxscan.jpg "Assessment order under Maharashtra VAT Act to be served manually and not through email: Bombay High Court [Read Order]")
Mobilisation Fees Received from Time Charter of Vessel won’t fall within definition of ‘Royalty’ under the India-Singapore Tax Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the mobilisation fees received from the time charter of the vessel would not fall within definition of ‘royalty’ under the...
![Mobilisation Fees Received from Time Charter of Vessel won’t fall within definition of ‘Royalty’ under the India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Mobilisation-Fees-Time-Charter-of-Vessel-Royalty-India-Singapore-Tax-Treaty-ITAT-Taxscan.jpg "Mobilisation Fees Received from Time Charter of Vessel won’t fall within definition of ‘Royalty’ under the India-Singapore Tax Treaty: ITAT [Read Order]")