![GST ITC Admissible on Capital Goods Like Cables and Electrical Equipment Installed Outside Factory Premises: AAAR [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2098970-gst-itc-aaar-taxscan.webp "GST ITC Admissible on Capital Goods Like Cables and Electrical Equipment Installed Outside Factory Premises: AAAR [Read Order]")
GST ITC Admissible on Capital Goods Like Cables and Electrical Equipment Installed Outside Factory Premises: AAAR [Read Order]
The Gujarat Appellate Authority for Advance Ruling (AAAR) ruled that Input Tax Credit (ITC) under Goods and Services Tax Act, 2017 is admissible on...
![Rectification in BTR Made After Re-Survey before Enactment of Paddy Land & Wetland Act is Valid: Kerala HC dismisses Petition of Revenue Dept. [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090508-paddy-land-wetland-act-taxscan.webp "Rectification in BTR Made After Re-Survey before Enactment of Paddy Land & Wetland Act is Valid: Kerala HC dismisses Petition of Revenue Dept. [Read Order]")
![Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/26/250x150_2069309-supreme-court-declares-hyatt-taxscan.webp "Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]")
![CESTAT Holds No Service Tax on Foreign Bank Charges for Export Remittances; Follows Precedents in Appellant’s Cases [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/250x150_2041515-no-service-tax-foreign-bank-charges-cestat-taxscan.webp "CESTAT Holds No Service Tax on Foreign Bank Charges for Export Remittances; Follows Precedents in Appellant’s Cases [Read Order]")
![Doctrine of Mutuality: CESTAT Quashes Service Tax Demand on Association Subscription Fees [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-Demand-CESTAT-Quashes-CESTAT-taxscan.jpg "Doctrine of Mutuality: CESTAT Quashes Service Tax Demand on Association Subscription Fees [Read Order]")
![CESTAT Orders Interest on Rs. 20 Lakh Refund Delayed by Jurisdiction Confusion [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Jurisdiction-CESTAT-Refund-taxscan.jpg "CESTAT Orders Interest on Rs. 20 Lakh Refund Delayed by Jurisdiction Confusion [Read Order]")
GST on Royalty paid by Quarry Lessor Contracting with State Government: Gujarat HC stays Coercive Action [Read Order]
The Gujarat High Court recently issued directives to the Revenue Department to refrain from undertaking all forms of coercive action in a dispute regarding the payability of Goods and Services Tax...
![GST on Royalty paid by Quarry Lessor Contracting with State Government: Gujarat HC stays Coercive Action [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-GST-on-Royalty-paid-by-Quarry-Lessor-State-Government-Gujarat-HC-Coercive-Action-Special-Civil-Application-Gujarat-High-Court-Section-74-Union-of-India-Taxscan.jpg "GST on Royalty paid by Quarry Lessor Contracting with State Government: Gujarat HC stays Coercive Action [Read Order]")
S. 271B Penalty Applicable Only if Accounts Are Not Audited as per S. 44AB, Not for Delay in Submission of Audit Report: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that Section 271B penalty of the Income Tax Act, 1961, applies only when accounts are not audited as required under Section 44AB,...
![S. 271B Penalty Applicable Only if Accounts Are Not Audited as per S. 44AB, Not for Delay in Submission of Audit Report: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Audit-Report-ITAT-Submission-of-Audit-Report-Ahmedabad-Bench-of-the-Income-Tax-Appellate-Tribunal-Income-Tax-Appellate-Tribunal-submission-of-the-audit-report-Assessing-Officer-Taxcan.jpg "S. 271B Penalty Applicable Only if Accounts Are Not Audited as per S. 44AB, Not for Delay in Submission of Audit Report: ITAT [Read Order]")
Assessee paid Excess Amount against Demand of Rs.4,20,162/- on Account of Short Payment: CESTAT quashes Service Tax Demand, Penalty [Read Order]
Recently the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in Kolkata has quashed a service tax demand of Rs. 4,20,162/- against an assessee, M/s Saila Shipping & Clearing...
![Assessee paid Excess Amount against Demand of Rs.4,20,162/- on Account of Short Payment: CESTAT quashes Service Tax Demand, Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Service-Tax-Demand-Service-Tax-Excess-payment-service-tax-Taxscan.jpg "Assessee paid Excess Amount against Demand of Rs.4,20,162/- on Account of Short Payment: CESTAT quashes Service Tax Demand, Penalty [Read Order]")
Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]
The Bombay High Court ( Bombay HC ) recently set aside an order by the Income Tax Appellate Tribunal ( ITAT ) and Revenue Department, ruling that the purchase expenses claimed by the petitioner could...
![Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-ITAT-Income-Tax-Appellate-Tribunal-Bombay-High-Court-Revenue-Department-TAXSCAN.jpg "Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]")
![Time-Barred GST Demand Order not Sustainable: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Demand-Order.jpg "Time-Barred GST Demand Order not Sustainable: Gauhati HC [Read Order]")