![Books of account being audited and no pointing out of defect before initiation of proceedings u/s 147 proves findings by AO was based on wrong assumption of facts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Books-of-account-being-audited-and-pointing-out-of-defect-before-initiation-of-proceedings-findings-by-AO-wrong-assumption-of-facts-ITAT-TAXSCAN.jpg "Books of account being audited and no pointing out of defect before initiation of proceedings u/s 147 proves findings by AO was based on wrong assumption of facts: ITAT [Read Order]")
Books of account being audited and no pointing out of defect before initiation of proceedings u/s 147 proves findings by AO was based on wrong assumption of facts: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that proceedings under Section 147 of the Income Tax Act being initiated by AO...
![Revenue Fails to Substantiate Allegation of Clandestine Removal of Scrap: CESTAT sets aside SCN Demanding Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Revenue-Revenue-Fails-to-Substantiate-Allegation-Allegation-Clandestine-Removal-of-Scrap-Revenue-Fails-to-Substantiate-Allegation-of-Clandestine-Removal-of-Scrap-CESTAT-taxscan.jpg "Revenue Fails to Substantiate Allegation of Clandestine Removal of Scrap: CESTAT sets aside SCN Demanding Excise Duty [Read Order]")
Transaction of vessels/vehicles to Customers with right of possession and effective control is not liable to Service tax under the category of “Supply of tangible goods for use” service as VAT Paid to State Govt: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that transaction of vessels/vehicles to customers with right of possession and effective control is not...
![Transaction of vessels/vehicles to Customers with right of possession and effective control is not liable to Service tax under the category of “Supply of tangible goods for use” service as VAT Paid to State Govt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Transaction-of-vessels-vehicles-to-Customers-with-right-of-possession-service-tax-Transaction-category-of-Supply-of-tangible-goods-for-use-service-VAT-Paid-to-State-Govt-CESTAT-taxscan.jpg "Transaction of vessels/vehicles to Customers with right of possession and effective control is not liable to Service tax under the category of “Supply of tangible goods for use” service as VAT Paid to State Govt: CESTAT [Read Order]")
Treating Purchase from Unregistered Dealer is Valid when Dealer Fails to Prove Actual Physical Movement of Goods: Allahabad HC Allows Sales Tax Revision [Read Order]
In a recent case, the Allahabad High Court while allowing a tax revision petition, held that treating a purchase from an unregistered dealer is valid when the dealer fails to prove actual physical...
![Treating Purchase from Unregistered Dealer is Valid when Dealer Fails to Prove Actual Physical Movement of Goods: Allahabad HC Allows Sales Tax Revision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Treating-Unregistered-Dealer-Actual-Physical-Movement-Goods-Allahabad-HC-Sales-Tax-TAXSCAN.jpg "Treating Purchase from Unregistered Dealer is Valid when Dealer Fails to Prove Actual Physical Movement of Goods: Allahabad HC Allows Sales Tax Revision [Read Order]")
‘Milk Cream’ Cannot be Classifiable under Category of ‘Milk’: Himachal Pradesh HC upholds VAT Demand [Read Order]
In a recent case, the Himachal Pradesh High Court held that milk cream cannot be classified under the category of milk. The milk cream was entirely different from the milk and these two products had...
![‘Milk Cream’ Cannot be Classifiable under Category of ‘Milk’: Himachal Pradesh HC upholds VAT Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Milk-Cream-Himachal-Pradesh-HC-VAT-Demand-TAXSCAN.jpg "‘Milk Cream’ Cannot be Classifiable under Category of ‘Milk’: Himachal Pradesh HC upholds VAT Demand [Read Order]")
Calcutta HC directs WB Govt to take necessary steps to Pay Extra Tax liability for Execution of ongoing Government Contracts given under both Pre and Post GST [Read Order]
A Single bench of Justice Md. Nizamuddin of Calcutta High Court directed the West Bengal Government to take necessary steps to pay the extra liability for the execution of ongoing government...
![Calcutta HC directs WB Govt to take necessary steps to Pay Extra Tax liability for Execution of ongoing Government Contracts given under both Pre and Post GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Calcutta-HC-WB-Govt-Pay-Extra-Tax-liability-Execution-Government-Contracts-Pre-Post-GST-TAXSCAN.jpg "Calcutta HC directs WB Govt to take necessary steps to Pay Extra Tax liability for Execution of ongoing Government Contracts given under both Pre and Post GST [Read Order]")
DCB Reports are relevant Evidence in respect of Non-existence of demand on Proper Payment of CST and VAT: ITAT allows to file ITR [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that the Demand Collection Balance (DCB) reports are relevant evidence in respect of the non-existence of demand on proper payment...
![DCB Reports are relevant Evidence in respect of Non-existence of demand on Proper Payment of CST and VAT: ITAT allows to file ITR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/DCB-Reports-Evidence-Non-existence-of-demand-on-Proper-Payment-of-CST-VAT-CST-Proper-Payment-ITAT-allows-to-file-ITR-taxscan.jpg "DCB Reports are relevant Evidence in respect of Non-existence of demand on Proper Payment of CST and VAT: ITAT allows to file ITR [Read Order]")
Demand for Extended Period Not Sustainable When Entire Service Tax on Outdoor Catering with Interest Paid Before Issue of SCN: CESTAT [Read Order]
In a significant case, the Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that demand for an extended period is not sustainable when the entire service...
![Demand for Extended Period Not Sustainable When Entire Service Tax on Outdoor Catering with Interest Paid Before Issue of SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Demand-for-Extended-Period-Not-Sustainable-Extended-Period-Service-Tax-Service-Tax-on-Outdoor-Catering-with-Interest-Paid-Before-Issue-of-SCN-SCN-CESTAT-Taxscan.jpg "Demand for Extended Period Not Sustainable When Entire Service Tax on Outdoor Catering with Interest Paid Before Issue of SCN: CESTAT [Read Order]")