"12 November 2023" Archive - Page 5

CESTAT Mumbai Quashes Service Tax Demand on Incentive Amount

Jaika Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

Read about CESTAT Mumbai's ruling in Jaika Motors Ltd. vs. Commissioner of Central Excise, quashing a service tax demand on incentive amounts due to non-inclusion of the activity under 'BAS'....

Kerala HC Directs Customs to Release Seized Vehicle

Shabin S. Vs Joint Commissioner of Customs (Kerala High Court)

Kerala High Court orders Customs to provisionally release a seized vehicle in the case of Shabin S. vs. Joint Commissioner of Customs under section 110A of the Customs Act....

Bank Account Attachment Unnecessary After Pre-Deposit & Appeal Numbering

Carmel Builders And Fibrotech Industries Pvt.Ltd Vs Commissioner Of Central Excise (Kerala High Court)

Learn about the Kerala High Court ruling in Carmel Builders and Fibrotech Industries Pvt. Ltd vs. Commissioner of Central Excise, stating no bank account attachment for service tax appeals after pre-deposit....

Sufficient Property Investment Source: ITAT deletes Unexplained Income Addition

Sujata Banerjee Vs ACIT (ITAT Delhi)

Learn about the ITAT Delhi case of Sujata Banerjee vs. ACIT, where the Assessing Officer's addition of unexplained income was deleted due to sufficient source of income....

Exemption u/s 10(23B) cannot be Denied for Technical Violation: ITAT Kolkata

Vivekananda Resham Khadi Gramodyog Sangha Vs ACIT (ITAT Kolkata)

In a recent order by the Income Tax Appellate Tribunal (ITAT) Kolkata, the denial of exemption under section 10(23B) of the Income Tax Act for a mere technical violation has been challenged. This article delves into the background of the case, the ITAT's decision, and its implications....

Supreme Court: Resolution Professional Appeals Dismissed

Regen Powertech Private Limited Vs Giriraj Enterprises & Anr. (Supreme Court of India)

In a recent Supreme Court judgment, Resolution Professional appeals have been dismissed. Find out why and the implications of this decision....

ITAT Quashes Section 271(1)(c) Penalty Due to Unspecified Offense Notice

Mideast Integrated Steels Ltd. Vs ACIT (ITAT Delhi)

The ITAT Delhi cancels a penalty imposed on Mideast Integrated Steels Ltd. due to an unqualified offense notice. Learn about the case and its implications....

No Service Tax on Bank Guarantee to Group Companies: CESTAT

DLF Home Developers Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh)

The CESTAT Chandigarh rules that providing a bank guarantee to group companies does not attract service tax. Learn more about this decision....

ITAT Upholds Disallowance of Sales Commission for failure to demonstrate Agent’s Role

Maini Construction Equipments Pvt Ltd Vs DCIT (ITAT Delhi)

The ITAT Delhi upholds the disallowance of 'commission on sales' due to failure to demonstrate the actual role played by commission agents in procuring sales....

New MCA Rules on Significant Beneficial Owners for LLPs

LLPs now need to comply to the MCA's new SBO rules. Learn more about identifying Significant Beneficial Owners in India's corporate sector and LLPs now!...

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