![Payment of Electricity Duty Deductible u/s 43B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-Electricity-Duty-Deductible-Income-Tax-Act-ITAT-TAXSCAN.jpg "Payment of Electricity Duty Deductible u/s 43B of Income Tax Act: ITAT [Read Order]")
Payment of Electricity Duty Deductible u/s 43B of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that payment of electricity duty is...
![Madras HC directs to consider revising GST Rates from 18%-12% on Works Contracts for National Highways [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Madras-HC-GST-Works-Contracts-National-Highways-TAXSCAN.jpg "Madras HC directs to consider revising GST Rates from 18%-12% on Works Contracts for National Highways [Read Order]")
![No Proof of Payment of Brokerage on Sale of Property: ITAT confirms Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Brokerage-Sale-Property-ITAT-TAXSCAN.jpg "No Proof of Payment of Brokerage on Sale of Property: ITAT confirms Addition [Read Order]")
![Payment to Volunteers for Drug Analysis Supported by Signed Vouchers Allowable as Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Volunteers-Drug-Supported-Vouchers-ITAT-TAXSCAN.jpg "Payment to Volunteers for Drug Analysis Supported by Signed Vouchers Allowable as Expenditure: ITAT [Read Order]")
![Madras HC orders to release Vehicle Detained u/s 129 of GST on Payment of Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Madras-HC-GST-Payment-Penalty-TAXSCAN.jpg "Madras HC orders to release Vehicle Detained u/s 129 of GST on Payment of Penalty [Read Order]")
![Payment of Monthly Retainership Fees to Chartered Accountant is Not “Capital” in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-of-Monthly-Retainership-Fees-Retainership-Fees-Chartered-Accountant-Income-Tax-ITAT-taxscan.jpg "Payment of Monthly Retainership Fees to Chartered Accountant is Not “Capital” in Nature: ITAT [Read Order]")
Non-Scheduled Passenger Services donot include providing Air Transport Services to Public at large on Payment of published tariff: Delhi HC [Read Order]
The Delhi High Court in a recent ruling held that non-scheduled passenger services do not include providing air transport services to public at large on payment of published tariff. The appellant...
Payment of Pre-Deposit is allowable when Assessee was Unaware of the Mandatory Payment: Jharkhand HC [Read Order]
The Jharkhand High Court (HC) in its recent judgement held that the payment of Pre-Deposit is allowable when the assessee was unaware of the mandatory payment. Mukesh Kumar Singh, the Petitioner...
![Payment of Pre-Deposit is allowable when Assessee was Unaware of the Mandatory Payment: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Pre-Deposit-Assessee-Mandatory-Payment-Jharkhand-HC-Jharkhand-High-Court-Unaware-of-the-Mandatory-Payment-Taxscan-.jpg "Payment of Pre-Deposit is allowable when Assessee was Unaware of the Mandatory Payment: Jharkhand HC [Read Order]")
Failure to Follow Procedure under Rule 142 (1A) of OGST Rules concludes the Deposit of Tax: Orissa HC [Read Order]
The High Court (HC) of Orissa has held that the tax demanded can’t be Contested when Assessee failed to follow the procedure under Rule 142 (1A) of OGST Rules. Shri D. Murali Mohan Patanaik, the...
Freight charged for delivering Cement to Buyers’ premises not to be included in Assessing Value for Payment of Central Excise Duty: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench observed that freight charged for delivering cement to buyers’ premises not to be included in assessing value for...
![Freight charged for delivering Cement to Buyers’ premises not to be included in Assessing Value for Payment of Central Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Freight-charged-Assessing-Value-Payment-Central-Excise-Duty-CESTAT-TAXSCAN.jpg "Freight charged for delivering Cement to Buyers’ premises not to be included in Assessing Value for Payment of Central Excise Duty: CESTAT [Read Order]")
Deduction for Expenditure on Payment only when Payment is actually made; Union Budget 2023 [Read Finance Bill]
Under the newly proposed union Budget 2023 the Union Ministry has proposed an amendment which allow the claim of deduction for expenditure on payment only after the actual payment is made. This...
