Relief to Amazon Web Services India: Delhi HC reduces Liability to Withhold Tax for TDS from 16% to 8% w.r.t. Payment to AWS USA [Read Order]
In a recent decision, the High Court of Delhi has modified its earlier order in the case of Amazon Web Services India Pvt Ltd & Anr. vs. Income...
![Utilisation of Credit for Payment of Service Tax is Valid: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Utilisation-Credit-Payment-Service-Tax-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Utilisation of Credit for Payment of Service Tax is Valid: CESTAT quashes Service Tax Demand [Read Order]")
![Utilization of Cenvat Credit for Payment of Service Tax on Import of Service is Valid: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Utilization-Cenvat-Credit-Payment-Service-Tax-Import-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Utilization of Cenvat Credit for Payment of Service Tax on Import of Service is Valid: CESTAT quashes Service Tax Demand [Read Order]")
![Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Excess-Amount-Paid-in-Service-Tax-Short-Payment-in-Education-Cess-SHE-Cess-Education-Cess-Short-Payment-CESTAT-taxscan.jpg "Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]")
![No Addition shall be imposed on Assessee when AO has failed to consider payment made towards Amenities included in Basic Cost of flat: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Addition-shall-be-imposed-on-Assessee-payment-made-towards-Amenities-Cost-of-flat-ITAT-payment-Amenities-taxscan.jpg "No Addition shall be imposed on Assessee when AO has failed to consider payment made towards Amenities included in Basic Cost of flat: ITAT [Read Order]")
AO cannot Interpolate the Extra Payment for Every Month to Entire 12 Months for Additional Work by Guest Teachers: ITAT deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the additional holding that the Assessing Officer (AO) could not interpolate the extra payment for every month to the entire 12...
![AO cannot Interpolate the Extra Payment for Every Month to Entire 12 Months for Additional Work by Guest Teachers: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/AO-Interpolate-Extra-Payment-Every-Month-Work-Guest-Teachers-ITAT-TAXSCAN.jpg "AO cannot Interpolate the Extra Payment for Every Month to Entire 12 Months for Additional Work by Guest Teachers: ITAT deletes Addition [Read Order]")
Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the commission paid to foreign agents for procurement of orders do not fall under Technical, Managerial or consultancy services so as...
![Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-of-Commission-Foreign-Agents-Procurement-of-Orders-Managerial-Consultancy-Services-taxscan.jpg "Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]")
Payment made to YES Bank for Corporate Guarantee of Joint Venture Company is Business Expenditure: ITAT allows Deduction u/s 37 of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that payment made to Yes bank for corporate guarantee of joint venture company is business expenditure .Therefore the bench allowed the...
![Payment made to YES Bank for Corporate Guarantee of Joint Venture Company is Business Expenditure: ITAT allows Deduction u/s 37 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-YES-bank-Payment-made-to-YES-bank-for-corporate-guarantee-corporate-guarantee-joint-venture-company-ITAT-taxscan.jpg "Payment made to YES Bank for Corporate Guarantee of Joint Venture Company is Business Expenditure: ITAT allows Deduction u/s 37 of Income Tax Act [Read Order]")
Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 member's opinions on the determination of service tax liability which lies on the service receiver who...
![Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Service-Tax-Liability-lies-on-Service-Receive-receives-any-service-and-obliged-to-make-payment-CESTAT-.jpg "Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]")
ITAT upholds addition made u/s 69C of Income Tax Act on Payment Received from sale of shares of paper company barred by SEBI [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai bench upheld the addition made under Section 69 of Income Tax Act on payment received from sale of shares of paper companies barred by Stock...
![ITAT upholds addition made u/s 69C of Income Tax Act on Payment Received from sale of shares of paper company barred by SEBI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-ITAT-upholds-addition-Income-Tax-Act-Income-Tax-Payment-Received-from-sale-of-shares-Payment-Received-Payment-sale-of-shares-SEBI-taxscan.jpg "ITAT upholds addition made u/s 69C of Income Tax Act on Payment Received from sale of shares of paper company barred by SEBI [Read Order]")
Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]
In a significant case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund cannot be rejected when the assessee produced sufficient documents...
![Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Refund-Rejected-Assessee-Produced-Sufficient-Documents-Prove-Payment-Service-Tax-CESTAT-TAXSCAN.jpeg "Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]")
Delay in Payment of Employer's Contribution is not lost on basis of deferment of Deduction on Payment basis u/s.43B: ITAT dismisses plea regarding Delay of Payment during COVID [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal held that any failure to pay within the prescribed due date under the respective PF Act or Scheme will result in negating employer's claim for...
![Delay in Payment of Employers Contribution is not lost on basis of deferment of Deduction on Payment basis u/s.43B: ITAT dismisses plea regarding Delay of Payment during COVID [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-payment-deferment-deduction-payment-ITAT-plea-delay-payment-COVID-TAXSCAN.jpg "Delay in Payment of Employers Contribution is not lost on basis of deferment of Deduction on Payment basis u/s.43B: ITAT dismisses plea regarding Delay of Payment during COVID [Read Order]")