Type: Judiciary
68,440 articlesService Tax

Service Tax
Revenue-Sharing Arrangements on Principal-to-Principal Basis Not Taxable as BSS: CESTAT Chennai
Income Tax

Income Tax
Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai
Income Tax

Income Tax
Abandoned Project Expenses & Lease Rent Allowable as Revenue Expenditure: ITAT Delhi
Income Tax

Income Tax
Section 153C Limitation Begins from Receipt of Seized Material by JAO: ITAT Delhi
Income Tax

Income Tax
Returned Income Must Be Accepted When Fresh Assessment After ITAT Remand Is Time-Barred: Bombay HC
Income Tax

Income Tax
Bombay HC Deletes Penalty as Bogus Purchase Addition Was Based on Estimation
Income Tax

Income Tax
Sale Deed Alone Cannot Justify Tax Addition as It Is Not Incriminating Material: ITAT Delhi
Goods and Services Tax

Goods and Services Tax
CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras HC
Goods and Services Tax

Goods and Services Tax
GST Appeal Cannot Be Dismissed on Hyper-Technical Limitation Grounds Despite Sufficient Cause: Calcutta HC
Goods and Services Tax

Goods and Services Tax
GST Appeal Allowed Despite Delay Where Order Was Only Uploaded on Common Portal: Madras HC
Excise Duty

Excise Duty
EOU Exemption Cannot Be Denied for Capital Goods Used in Integral Quarrying Operations: CESTAT Bangalore
Excise Duty

Excise Duty
Excise Duty Payable on Royalty Within Normal Limitation; Stowing Excise Duty Not Taxable: CESTAT Kolkata
Income Tax

Income Tax
Profit Already Disclosed & Taxed Cannot Be Added Again as Undisclosed Income: ITAT Delhi
Goods and Services Tax

Goods and Services Tax
