ITAT Delhi rules on APCA Power Private Limited’s appeal regarding Section 56(2)(viib) of the Income Tax Act. Share premium received from non-resident examined.
Analysis of the Delhi High Court’s ruling in Blackberry India Pvt Ltd vs Assistant Commissioner on interest calculation for excise duty refund.
Calcutta HC rules a writ petition can’t be entertained if the order is appealable. Insight into Euphoria Infotech India PVT LTD. vs ITO case.
Analysis of Orissa High Court ruling on Neelachal Udyog vs Joint Commissioner of State Tax, concerning non-constitution of GSTAT and tax demand deposit.
Ruling on service tax demand under ‘Auctioneer’ Service on commission by a cooperative society in conducting action. Details on the CESTAT Chennai’s verdict.
Calcutta HC examines the case of Tribeni Barters Pvt. Ltd., where the wrong PAN was quoted in a reassessment. Court orders presentation of relevant records.
Calcutta High Court quashes an Income Tax assessment notice under Section 154 issued against a deceased person, leaving the door open for lawful reissue.
CESTAT set aside impugned order and held that the assessee is not receiving penal interest and bouncing charges as a consideration for tolerating an act. Thus, service tax cannot be demanded.
CESTAT Chennai held that agreement entered that the appellant is providing uplinking service for ‘SS Music channel’ and ‘Sur Sangeeth Channel’ is only a sham document. Appellant has disguised the rendering of Broadcasting Service under cover of uplinking service. Hence, service tax demand invoking extended period of limitation sustained.
Analysis of Bright Road Logistics vs State of Haryana case where HC upheld tax penalty for reusing e-way bills with intent to evade tax. Learn about the verdict.
