![CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Cum-Tax-Benefit-Claim-us-67-2-Finance-Act-Non-Payment-Service-Tax-Clients-TAXSCAN.jpg "CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]")
CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]
In a recent case, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) disallowed thecum-tax benefit claim under...
![Non-Deposit of GST to Central and State Govt: Chhattisgarh High Court grants Anticipatory Bail to Horticulture Assistant Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Deposit-of-GST-to-Central-and-State-Government-Non-Deposit-of-GST-Chhattisgarh-High-Court-Anticipatory-Bail-Chhattisgarh-High-Court-grants-Anticipatory-Bail-Taxscan.jpg "Non-Deposit of GST to Central and State Govt: Chhattisgarh High Court grants Anticipatory Bail to Horticulture Assistant Director [Read Order]")
![Relief to Thyssenkrup Industries: CESTAT quashes Service Tax Demand on Payment of Cenvat Credit to Trading Activities [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Thyssenkrup-Industries-CESTAT-Service-Tax-Demand-Payment-Cenvat-Credit-TAXSCAN.jpg "Relief to Thyssenkrup Industries: CESTAT quashes Service Tax Demand on Payment of Cenvat Credit to Trading Activities [Read Order]")
![No Addition u/s 40A (3) without Doubt of Genuineness of Payment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Genuineness-of-Payment-Addition-Doubt-of-Genuineness-of-Payment-ITAT-Taxscan.jpg "No Addition u/s 40A (3) without Doubt of Genuineness of Payment: ITAT [Read Order]")
![Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Thomson-Press-India-ITAT-Claim-Actual-Payment-Leave-Encashment-TAXSCAN.jpg "Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]")
Supreme Court allows Refund of Tax Component in Payment to RRTS Project by Delhi Govt in MC Mehta's Plea [Read Judgement]
The Supreme Court, while considering an application filed by the Government of NCT of Delhi in a petition filed by M C Mehta, to utilise Rs. 500 Crores of Environment Compensation Charge (ECC) Fund...
Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that payment to contract teachers does not amount to ‘Fee for Professional Services’, and...
![Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-Contract-Teachers-Fee-Professional-Services-TDS-Payment-to-Contract-Teachers-Fee-for-Professional-Services-ITAT-taxscan.jpg "Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]")
Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand and ruled that the payment of royalty for Intellectual Property Rights (IPR)...
![Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-royalty-IPR-services-taxable-India-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]")
Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) quashed the assessment order as there was no delay in the payment of the employer contribution and disallowed the addition. The bench...
![Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cheque-Clearance-of-Payment-Due-Date-ITAT-ITAT-quashes-Addition-CBDT-Circular-taxscan.jpg "Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]")
Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the subscription fee received by the American Chemical Society from customers from India cannot be treated as “royalty” under the...
![Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Subscription-Fee-American-Chemical-Society-Indian-Customers-Customers-Royalty-Indo-US-Treaty-ITAT-Taxscan.jpg "Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]")
Distributor Not Required to Deduct TDS on Payment of Turnover Discount to Dealers u/s 194H of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the discount paid to dealers by the distributor in the nature of turnover discount is not subject to TDS u/s 194H of Income Tax...
![Distributor Not Required to Deduct TDS on Payment of Turnover Discount to Dealers u/s 194H of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Distributor-TDS-on-Payment-TDS-Payment-Turnover-Discount-to-Dealers-Income-Tax-Act-ITAT-taxscan.jpg "Distributor Not Required to Deduct TDS on Payment of Turnover Discount to Dealers u/s 194H of Income Tax Act: ITAT [Read Order]")