![GST: Delhi HC quashes Provisional Attachment Order Expired after One Year [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Delhi-High-Court-Provisional-Attachment-Order-provisional-attachment-Taxscan.jpg "GST: Delhi HC quashes Provisional Attachment Order Expired after One Year [Read Order]")
GST: Delhi HC quashes Provisional Attachment Order Expired after One Year [Read Order]
A division bench of the Delhi High Court has quashed a provisional attachment order as the validity of the same is expired after one year. The...
![No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Assessee-Substantiated-Sources-Documentary-Evidences-ITAT-Taxscan.jpg "No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]")
![Violation of Natural Justice Principles by GST Department: Calcutta HC Quashes Detention Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Violation-Natural-Justice-Principles-Calcutta-High-Court-Detention-Order-Taxscan.jpg "Violation of Natural Justice Principles by GST Department: Calcutta HC Quashes Detention Order [Read Order]")
![Compensation for Sterilization of the Profit Earning Source is a Capital Receipt and not Liable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Compensation-Sterilization-Profit-Earning-Source-Capital-Receipt-Liable-to-Tax-ITAT-Taxscan.jpg "Compensation for Sterilization of the Profit Earning Source is a Capital Receipt and not Liable to Tax: ITAT [Read Order]")
PE can’t be established merely because Employees of Foreign Company visited India to render some Services: ITAT grants Relief to FCC Co. Ltd [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), Delhi bench, while granting relief to FCC Co, Ltd, held that the revenue cannot prove the existence of Permanent Establishment merely...
![PE can’t be established merely because Employees of Foreign Company visited India to render some Services: ITAT grants Relief to FCC Co. Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/PE-Foreign-Company-Services-ITAT-FCC-Co.-Ltd-TAXSXCAN.jpeg "PE can’t be established merely because Employees of Foreign Company visited India to render some Services: ITAT grants Relief to FCC Co. Ltd [Read Order]")
Income Tax: CBDT Circular doesn’t empower Assessing Officer to take Advantage of Assessees’ Ignorance and collect More Tax, rules Karnataka High Court [Read Judgment]
In an assessee-friendly ruling, the Karnataka High Court has held that the Assessing Officer cannot take advantage of the ignorance on the part of the assessee to collect more tax amount than is...
![Income Tax: CBDT Circular doesn’t empower Assessing Officer to take Advantage of Assessees’ Ignorance and collect More Tax, rules Karnataka High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-CBDT-Circular-Assessing-Officer-Assessees-Ignorance-Tax-Karnataka-High-Court-Taxscan.jpg "Income Tax: CBDT Circular doesn’t empower Assessing Officer to take Advantage of Assessees’ Ignorance and collect More Tax, rules Karnataka High Court [Read Judgment]")
Payment to Foreign Company for Utilization of Transponder Centered on a Satellite does not amount to 'Royalty': ITAT [Read Order]
The Mumbai bench of the ITAT, while considering a departmental appeal against the assessee, M/s Viacom 18 Media Pvt. Ltd, held that the payment to a foreign company for utilization of transponder...
![Payment to Foreign Company for Utilization of Transponder Centered on a Satellite does not amount to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Payment-Foreign-Company-Transponder-Satellite-Royalty-ITAT-Taxscan.jpeg "Payment to Foreign Company for Utilization of Transponder Centered on a Satellite does not amount to Royalty: ITAT [Read Order]")
Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as 'Tax', not Deductible from Rental Income: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the annual mixed charges paid to the Municipal Corporation of Delhi would not amount to ‘tax’ and allowable under section 23...
![Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as Tax, not Deductible from Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Annual-Mixed-Municipal-Corporation-of-Delhi-Tax-rental-Income-ITAT-taxscan.jpg "Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as Tax, not Deductible from Rental Income: ITAT [Read Order]")
Jharkhand HC quashes Interest Demand for Delay in filing GSTR-3B for want of Appropriate Adjudication Proceedings [Read Order]
A two-judge bench of the Jharkhand High Court comprising Justices Aparesh Kumar Singh and Deepak Roshan has quashed the demand of interest for the delay in filing GSTR-3B for the reason that the GST...
![Jharkhand HC quashes Interest Demand for Delay in filing GSTR-3B for want of Appropriate Adjudication Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/filing-GSTR-3B-Delhi-HC.jpg "Jharkhand HC quashes Interest Demand for Delay in filing GSTR-3B for want of Appropriate Adjudication Proceedings [Read Order]")
Gujarat HC remands matter back to Assistant Commissioner for determination of Excise Duty Refund claim with formula of Input / Output ratio of raw materials used in Exported Goods manufacturing [Read Order]
The Gujarat High Court has remanded the matter back to Assistant Commissioner for determination of Excise duty refund claim with formula of input / output ratio of raw materials used in exported...
![Gujarat HC remands matter back to Assistant Commissioner for determination of Excise Duty Refund claim with formula of Input / Output ratio of raw materials used in Exported Goods manufacturing [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Gujarat-High-Court-Assistant-Commissioner-determination-Excise-duty-refund-claim-input-output-ratio-raw-materials-exported-goods-goods-manufacturing-goods-refund-Taxscan.jpg "Gujarat HC remands matter back to Assistant Commissioner for determination of Excise Duty Refund claim with formula of Input / Output ratio of raw materials used in Exported Goods manufacturing [Read Order]")
Bombay HC quashes Section 148 Notices as Assessment could not have been reopened at all by Jurisdictional Assessment Officer [Read Order]
The Bombay High Court has quashed the Section 148 notices as assessment could not have been reopened at all by the Jurisdictional Assessment Officer. This is a case where the notice under Section...
![Bombay HC quashes Section 148 Notices as Assessment could not have been reopened at all by Jurisdictional Assessment Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Bombay-High-Court-Section-148-notices-assessment-Jurisdictional-Assessment-Officer-Assessment-Officer-Taxscan.jpeg "Bombay HC quashes Section 148 Notices as Assessment could not have been reopened at all by Jurisdictional Assessment Officer [Read Order]")