![Industrial Safety Belt not exceeding Rs. 1000 sale value, taxable at 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Industrial-Safety-Belt-value-taxable-GST-AAR-TAXSCAN.jpg "Industrial Safety Belt not exceeding Rs. 1000 sale value, taxable at 5% GST: AAR [Read Order]")
Industrial Safety Belt not exceeding Rs. 1000 sale value, taxable at 5% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR), has recently, while deciding upon an application filed before it, held that industrial safety...
![Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Maintenance-Charges-Services-taxable-Income-ITAT-taxscan.jpg "Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]")
![Relief to Creative Travels Pvt Ltd, Amount expended for Tour Operations outside India is not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Relief-Creative-Taxable-CESTAT-TAXSCAN.jpg "Relief to Creative Travels Pvt Ltd, Amount expended for Tour Operations outside India is not Taxable: CESTAT [Read Order]")
![ÂÂRoyalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Royalty-Expenditure-Revenue-Taxable-ITAT-TAXSCAN.jpg "ÂÂRoyalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]")
![Goods manufactured in Prison, sold at Arm’s Length for consideration are Taxable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Goods-manufactured-in-prison-taxable-AAR-taxscan.jpeg "Goods manufactured in Prison, sold at Arm’s Length for consideration are Taxable: AAR [Read Order]")
Interest Income earned by enterprises in Other Jurisdictions is Taxable, if attributable to the PE: ITAT [Read Order]
In a ruling, in favour of Marubeni Corporation India Pvt. Ltd, the Mumbai bench of Income Tax Appellant Tribunal has held that Interest income earned by the enterprise in other jurisdictions is...
![Interest Income earned by enterprises in Other Jurisdictions is Taxable, if attributable to the PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-income-jurisdictions-taxable-ITAT-taxscan.jpeg "Interest Income earned by enterprises in Other Jurisdictions is Taxable, if attributable to the PE: ITAT [Read Order]")
![Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Excise-Duty-Subsidy-Rollback-Capital-Receipt-Taxable-ITAT-Taxscan.jpg "Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]")
Grant of Interest under Arbitral Award for Delayed Payment of Consideration: Bombay HC holds Recipient of Service situated in Taxable Territory bear Liability of GST [Read Order]
The single bench of Bombay High Court presided by Mr. Justice B. P. Colabawalla in the issue ofgrant of interest under Arbitral Award for delayed payment of consideration has held that recipient of...
![Grant of Interest under Arbitral Award for Delayed Payment of Consideration: Bombay HC holds Recipient of Service situated in Taxable Territory bear Liability of GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-Payment-Bombay-HC-Service-Taxable-GST-taxscan.jpeg "Grant of Interest under Arbitral Award for Delayed Payment of Consideration: Bombay HC holds Recipient of Service situated in Taxable Territory bear Liability of GST [Read Order]")
Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench consisting of Pramod Kumar, Vice President, and Sandeep Singh Karhail, Judicial Member held that Off-Shore Distribution Income is not Taxable...
![Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Off-Shore-Distribution-Income-Taxable-Non-Resident-business-in-India-ITAT-taxscan.jpeg "Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]")
‘Advance Ruling’ cannot be made for a person not registered with relevant State: AAR [Read Order]
The Telangana Authority for Advance Ruling (Telangana AAR), held that ‘Advance Ruling’ cannot be made for a person not registered in the State of Telangana. The members present were B. Raghu Kiran,...
![‘Advance Ruling’ cannot be made for a person not registered with relevant State: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Advance-Ruling-Telangana-AAR-application-taxscan.jpeg "‘Advance Ruling’ cannot be made for a person not registered with relevant State: AAR [Read Order]")
![Receipts in nature of Royalties not Taxable as per India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Royalties-Taxable-India-USA-DTAA-ITAT-Taxscan.jpg "Receipts in nature of Royalties not Taxable as per India-USA DTAA: ITAT [Read Order]")