Type: Judiciary
68,440 articlesService Tax

Service Tax
CENVAT Credit on construction of building allowed as used in provision of Renting of Immovable Property
Corporate Law

Corporate Law
Bending and Bundling services cannot be claimed under Clearing & Forwarding Services: Calcutta HC
Income Tax

Income Tax
Reassessment Quashed – Escaped Income Below ₹50 Lakh; Wrong Sanction Authority: ITAT Mumbai
Goods and Services Tax

Goods and Services Tax
GST leviable on affiliation fees collected by University from colleges: Madras HC
Income Tax

Income Tax
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Income Tax

Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax

Income Tax
ITAT Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
Income Tax

Income Tax
Reopening U/s 147 quashed – Borrowed satisfaction mechanical approval U/s 151 invalid; sale of investments cannot be taxed U/s 68 – ITAT Kolkata
Income Tax

Income Tax
ITAT Kolkata – ₹6.99 Cr Share Capital Addition u/s 68 Deleted; Identity & Genuineness Proved
Custom Duty

Custom Duty
Threaded Pipe Fittings Classifiable Under Specific HS Codes, Not Residuary Entry: CAAR Mumbai
Income Tax

Income Tax
Unexplained investment addition of ₹12.30 Cr deleted – Funds for software project proved; Rule 46A objection rejected – ITAT Delhi
Goods and Services Tax

Goods and Services Tax
GSTAT Orders ₹12.20 Lakh Profiteering Refund for Failure to Pass ITC Benefit
Service Tax

Service Tax
Extended Limitation Invalid After Departmental Audit: CESTAT Sets Aside Service Tax Demand
Income Tax

Income Tax
