Lok Sabha clears GST Amendment Bill 2023, GST Appellate Tribunal in Focus
On Tuesday, the Lok Sabha successfully passed the Central Goods and Services Tax (Second Amendment) Bill, 2023. This legislative move aims to...
![325 Days Delay Without any Valid Reason: Supreme Court Dismisses SLP by Income Tax Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/325-Days-Delay-Supreme-Court-SLP-Income-Tax-Commissioner-TAXSCAN-1.jpg "325 Days Delay Without any Valid Reason: Supreme Court Dismisses SLP by Income Tax Commissioner [Read Order]")
Service Tax Collected in supply of plant and Machinery for Extraction of Mineral Oils in India Liable to be Included in amount of Presumptive Taxable Income: Supreme Court Dismisses SLP [Read Order]
The Supreme Court has held that service tax collected in the supply of plant and machinery for extraction of mineral oils in India is liable to be included in the amount of presumptive taxable income...
![Service Tax Collected in supply of plant and Machinery for Extraction of Mineral Oils in India Liable to be Included in amount of Presumptive Taxable Income: Supreme Court Dismisses SLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/SLP-SUPREME-COURT-Presumptive-Taxable-Income-TAXSCAN.jpg "Service Tax Collected in supply of plant and Machinery for Extraction of Mineral Oils in India Liable to be Included in amount of Presumptive Taxable Income: Supreme Court Dismisses SLP [Read Order]")
![Inclusion of VAT in turnover: SC directs to issue notice to Wipro [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Inclusion-of-VAT-VAT-SC-Wipro-SC-directs-to-issue-notice-to-Wipro-Inclusion-of-VAT-in-turnover-taxscan.jpg "Inclusion of VAT in turnover: SC directs to issue notice to Wipro [Read Order]")
Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]
The Supreme Court has upheld that the reassessment notice issued behind the period prescribed under section 149 of the Income Tax Act, 1961 is invalid and dismissed the SLP which arose out of...
![Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/SLP-suprem-court-reassessment-income-tax-act-taxscan.jpg "Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]")
![Relief to ZTE Corporation: SC dismisses Review Petition filed by Income Tax Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ZTE-Corporation-Income-Tax-Dept-Supreme-Court-TAXSCAN.jpg "Relief to ZTE Corporation: SC dismisses Review Petition filed by Income Tax Dept [Read Order]")
444 Days Delay In Filing Customs Appeal: Dismisses Appeal in Absence of Satisfactory Reason for Delay [Read Order]
The Supreme Court in a recent case dismissed the appeal filed for condoning a delay of 444 days for filing a Customs Appeal. The two-judge bench found that in the absence of any satisfactory reason...
Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 14A of the Income Tax Act, 1961 shall not be made when no demonstrable evidence has been shown...
![Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Tax-Free-Income-ITAT-Disallowance-Demonstrable-Evidence-taxscan.jpg "Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]")