![No Service Tax on Incentive received by Air Travel Agent for using CRS Developer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Air-Travel-Agent-CRS-Developer-CESTAT-Taxscan.jpeg "No Service Tax on Incentive received by Air Travel Agent for using CRS Developer: CESTAT [Read Order]")
No Service Tax on Incentive received by Air Travel Agent for using CRS Developer: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that service tax is not leviable on the amount of incentive...
![Assessing Officer cannot interfere with the Business Decisions of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessing-Officer-Business-Decisions-Assessee-ITAT-Taxscan.jpg "Assessing Officer cannot interfere with the Business Decisions of Assessee: ITAT [Read Order]")
![Relief to Adidas India: Buying Commission paid as per Buying Agency Agreement is not FTS, No TDS Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Adidas-India-Buying-Commission-Buying-Agency-Agreement-FTS-TDS-Liability-Taxscan.jpeg "Relief to Adidas India: Buying Commission paid as per Buying Agency Agreement is not FTS, No TDS Liability [Read Order]")
![Spent Acid is not an Exempted Good: CESTAT quashes Demand u/s 6(3) of the CENVAT Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Spent-Acid-Exempted-Good-CESTAT-CENVAT-Credit-Rules-CENVAT-credit-Taxscan.jpeg "Spent Acid is not an Exempted Good: CESTAT quashes Demand u/s 6(3) of the CENVAT Credit Rules [Read Order]")
![No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Representation-Tribunal-Postings-ITAT-Appeal-Condone-Delay-Taxscan.jpg "No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]")
![CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CESTAT-Refund-Service-Tax-Long-Term-Lease-Industrial-Land-taxscan.jpg "CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]")
Revision Order merely because of Non-mentioning of specific reasons for accepting the explanation of the assessee is Invalid: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the revision order under section 263 of the Income Tax Act, 1961 cannot be invoked merely because the Assessing Officer has...
![Revision Order merely because of Non-mentioning of specific reasons for accepting the explanation of the assessee is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Revision-Order-specific-reasons-explanation-assesse-Invalid-ITAT-Taxscan.jpg "Revision Order merely because of Non-mentioning of specific reasons for accepting the explanation of the assessee is Invalid: ITAT [Read Order]")
Late Fee u/s 234E has Prospective Effect, cannot be levied without machinery provision of sec. 200A: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the imposition of late fee under section 234E of the Income Tax Act, 1961 has prospective effect and the same cannot be levied...
![Late Fee u/s 234E has Prospective Effect, cannot be levied without machinery provision of sec. 200A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/late-fee-under-section-234E-Prospective-Effect-machinery-provision-section-200A-ITAT-Taxscan.jpg "Late Fee u/s 234E has Prospective Effect, cannot be levied without machinery provision of sec. 200A: ITAT [Read Order]")
![Partner of Firm who Attended Survey cannot Dispute the same Later: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Partner-Firm-Attended-Survey-survey-Dispute-Allahabad-High-Court-Taxscan.jpg "Partner of Firm who Attended Survey cannot Dispute the same Later: Allahabad HC [Read Order]")
Trust is Deemed to be Registered U/S 12AA in the Absence of Refusal of Registration within 6 months: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) has held that trust is deemed to be registered u/s 12AA in the absence of refusal of registration within 6 months. The Appellant, a...
![Trust is Deemed to be Registered U/S 12AA in the Absence of Refusal of Registration within 6 months: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Trust-Registered-U-S-12AA-Refusal-of-Registration-registration-6-months-ITAT-Taxscan.jpg "Trust is Deemed to be Registered U/S 12AA in the Absence of Refusal of Registration within 6 months: ITAT [Read Order]")
Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]
The Income Tax Appellate Tribunal, Chennai bench has held that the amount of expenses incurred on a leased property in order to produce the right ambience to attract customers shall be allowable as...
![Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Expenditure-Leased-Property-Right-Ambience-Attract-Customers-Customers-ITAT-Taxscan.jpg "Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]")
Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]
While quashing a service tax demand, the CESTAT, Ahmedabad bench has held that the demand cannot be solely on the basis of the statement recorded under section 132 of the Income Tax Act, 1961. The...
![Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Service-Tax-Demand-service-tax-Statement-Income-Tax-Act-section-132-CESTAT-Taxscan.jpg "Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]")