![Person failing to furnish Return of Income is deemed to have concealed particulars of his income: ITAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Person-failing-to-furnish-return-of-income-return-of-income-income-ITAT-ITAT-upholds-penalty-taxscan.jpg "Person failing to furnish Return of Income is deemed to have concealed particulars of his income: ITAT upholds Penalty [Read Order]")
Person failing to furnish Return of Income is deemed to have concealed particulars of his income: ITAT upholds Penalty [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that if a person fails to furnish return of income then the assessee is deemed to...
![Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-Payment-Supply-Services-Included-in-Value-Supply-Liable-to-GST-AAR-TAXSCAN.jpg "Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]")
![Prompt Payment of Service Tax and Interest Relieves Assessee from Penalty, Renders SCN Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Prompt-Payment-Prompt-Payment-of-Service-Tax-Service-Tax-Interest-CESTAT-taxscan.jpg "Prompt Payment of Service Tax and Interest Relieves Assessee from Penalty, Renders SCN Invalid: CESTAT [Read Order]")
![Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Burden-Lies-Assessee-Prove-Case-Falls-Exemption-Notification-CESTAT-Service-Tax-Demand-Restaurant-Service-TAXSCAN.jpg "Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]")
Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax is demandable when the goods used for providing services are shown separately in...
![Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Goods-Services-Separately-Invoice-Sales-Tax-VAT-Assessable-Value-Service-Tax-CESTAT-TAXSCAN.jpg "Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]")
ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur bench directed the deposit cost of Rs.2,000/- in the Prime Minister Relief Fund for failure to cooperate before appellate authority in respect of...
![ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-directs-Deposit-ITAT-Deposit-PM-Relief-Fund-Appellate-Authority-Penalty-Proceedings-Taxscan.jpg "ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]")
Penalty for Evasion of Service Tax u/s 76 and 78 of Finance Act cannot be imposed simultaneously: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that penalty for service tax evasion under Section 76 and 78 of The Finance Act cannot be imposed...
![Penalty for Evasion of Service Tax u/s 76 and 78 of Finance Act cannot be imposed simultaneously: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-evasion-of-service-tax-Service-Tax-Finance-Act-imposed-simultaneously-CESTAT-taxscan.jpg "Penalty for Evasion of Service Tax u/s 76 and 78 of Finance Act cannot be imposed simultaneously: CESTAT [Read Order]")
Section 269SS not applicable when Substantial Sale Consideration of Immovable property is evidenced by registered agreement: ITAT deletes Penalty u/s 271D [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that Sale transaction evidenced by registered agreement prevents implementation of Section 269SS from curbing black money The...
![Section 269SS not applicable when Substantial Sale Consideration of Immovable property is evidenced by registered agreement: ITAT deletes Penalty u/s 271D [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Substantial-Sale-Sale-Consideration-Consideration-of-Immovable-property-Immovable-property-ITAT-deletes-Penalty-ITAT-taxscan.jpg "Section 269SS not applicable when Substantial Sale Consideration of Immovable property is evidenced by registered agreement: ITAT deletes Penalty u/s 271D [Read Order]")
Penalty u/s 271(1)(c) of the Income Tax Act Cannot be Imposed for Mistake by Accountant: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that a penalty cannot be imposed under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) for a mistake made by the...
![Penalty u/s 271(1)(c) of the Income Tax Act Cannot be Imposed for Mistake by Accountant: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Income-Tax-Act-Imposed-for-Mistake-by-Accountant-ITAT-TAXSCAN.jpg "Penalty u/s 271(1)(c) of the Income Tax Act Cannot be Imposed for Mistake by Accountant: ITAT [Read Order]")
Mere Non Acceptance of Claim made by assessee would not lead to Automatic Levy of Penalty u/s 270A(9)(a): ITAT deletes Addition [Read Order]
The Chennai bench of the Income Tax appellate tribunal (ITAT) held that Merely because the claim made by the assessee was not accepted would not lead to automatic levy of penalty. It is settled law...
![Mere Non Acceptance of Claim made by assessee would not lead to Automatic Levy of Penalty u/s 270A(9)(a): ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Non-Acceptance-Claim-Mere-Non-Acceptance-of-Claim-assessee-Levy-of-Penalty-taxscan.jpg "Mere Non Acceptance of Claim made by assessee would not lead to Automatic Levy of Penalty u/s 270A(9)(a): ITAT deletes Addition [Read Order]")