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Archive: 06 November 2023

Posts in 06 November 2023

Service Tax Demand under CICS / CCS Inapplicable to Composite Contracts for Construction

November 6, 2023 459 Views 0 comment Print

CESTAT Chennai’s order on Visanthi & Co. vs. Commissioner of GST & Central Excise. Analysis of service tax demand for construction services.

Late Payment of Employees’ PF/ESIC Contributions not allowable u/s 36(1)(va)

November 6, 2023 5262 Views 0 comment Print

In a case between Giri Bahadur and the Ward, ITAT Mumbai dismisses the appeal, upholding disallowance of late PF/ESIC contributions under Section 36(1)(va) of the Income Tax Act.

Debatable issue cannot be rectified under Section 154 of Income Tax Act

November 6, 2023 855 Views 0 comment Print

Find out if Anandji Kalyanji’s tax assessment dispute was resolved by Section 154 of Income Tax Act, 1961. Learn what ITAT Jodhpur ruled in case of Anandji Kalyanji vs. ACIT in this blog post.

ITAT Directs Reevaluation of Registration Denial for Indian Red Cross Society

November 6, 2023 450 Views 0 comment Print

The Indian Red Cross Society’s denial of registration under sections 12AB and 80G(5) of the Income Tax Act faces reevaluation by the ITAT due to concerns about compulsory donation fund transfers.

Madras HC Directs Income Tax Department to Release Pension Account

November 6, 2023 330 Views 0 comment Print

In the case of G.K. Reddy vs. DCIT, Madras High Court has directed the Income Tax Department to lift the attachment of a pension account, considering the age and ailment of the assessee. Learn more about this judgment.

No Unjust Enrichment if Excise Duty Not Collected from Customers: CESTAT

November 6, 2023 231 Views 0 comment Print

The CESTAT Mumbai ruled in favor of Hindustan Coca Cola, allowing them a refund and rejecting the concept of unjust enrichment. Learn about the case and its implications.

CBDT Office Memorandums Not a Fetter on Commissioner’s Quasi-Judicial Authority

November 6, 2023 294 Views 0 comment Print

Kerala High Court allows deposit orders of lesser amounts pending appeal, citing CBDT Office Memorandums not binding on the Commissioner.

Refund Claim Cannot Be Denied for failure to justify inability to utilize Cenvat credit

November 6, 2023 216 Views 0 comment Print

In this case study, explore the implications of the CESTAT’s ruling that a refund claim for CENVAT credit cannot be denied for failure to justify inability to utilize it

Commission @2% of accommodation entries is as per prevailing market rate and hence sustainable

November 6, 2023 1068 Views 0 comment Print

ITAT Delhi held that commission taxed @2% of the amount of accommodation entries provided by the assessee has not been made on ad hoc basis, however, the same is as per prevailing market rate. Accordingly, the addition is sustained.

GST Demand based on order which is already set aside by Tribunal is unsustainable

November 6, 2023 363 Views 0 comment Print

CESTAT Mumbai held that that de novo adjudication order has been set aside by the Tribunal and the subsequent demands raised through Section 73(1A) as well as its conformation having been based on the previous conformation orders, the same is liable to be set aside and we do so.

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