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Judiciary

CESTAT allows refund of Service Tax where exporter bore the service tax cost

June 25, 2023 237 Views 0 comment Print

Explore the case of Kalpataru Agroforest Enterprises Pvt Ltd Vs Commissioner of CGST & CX, where CESTAT ruled on a Service Tax refund claim related to export freight charges.

Implications of Initiating Tax Proceedings Against a Deceased Person

June 25, 2023 1068 Views 0 comment Print

An in-depth examination of the case of Commissioner of Customs Vs K.V. Paints & Chemicals Co., where CESTAT ruled on the validity of tax proceedings against a deceased individual.

Sufficiency of Reasons under Section 148A(d) cannot Be Challenged by Writ

June 25, 2023 441 Views 0 comment Print

Review of the Calcutta High Court ruling in Arissan Energy Limited Vs Union of India, explaining why findings in an order under Section 148A(d) of the Income Tax Act cannot be scrutinized by a writ court.

HC Orders Partial Defreezing of Online Betting App’s Funds amidst GST Investigation

June 25, 2023 1896 Views 0 comment Print

Insight into the Punjab & Haryana High Court’s interim order that allowed 50% defreezing of attached funds for an online betting app facing a substantial GST notice.

CESTAT Dismisses Appeal After Discharge Certificates Issued under SVLDRS

June 25, 2023 255 Views 0 comment Print

Insights into the CESTAT Bangalore’s decision to dismiss an appeal by Chakiat Agencies Pvt Ltd, due to the issuance of Discharge Certificates under the SVLDRS.

HC dismissed writ petition challenging Section 148A(d) order as jurisdiction of ‘Specified Authority’ not challenged

June 25, 2023 558 Views 0 comment Print

Analysis of the Calcutta High Court’s decision in the case of Expandable Enterprises Private Limited vs. ITO, dismissing the writ petition due to the unchallenged jurisdiction of the “Specified Authority” under Section 151 of the Income Tax Act.

Kolkata Municipal Corporation Can Recover Property Tax Dues Based on Area in Possession

June 25, 2023 933 Views 0 comment Print

Analyzing the Calcutta High Court’s verdict in the Kohlbros Wireless Solutions LLP vs. Kolkata Municipal Corporation case, upholding the Corporation’s right to recover property tax dues based on the area actually in possession.

ITAT Exempts corpus donation of Gold for art gallery of temples u/s 11(1)(d) 

June 25, 2023 546 Views 0 comment Print

The ITAT Ahmedabad ruled in favor of Shree Swaminarayan Bhagwan, a religious trust, exempting a gold donation from tax under Section 11(1)(d) of the Income Tax Act. The gold donation was utilized for the creation of an art gallery, thereby qualifying as corpus donation.

Director’s education expenditure disallowed on failure to establish direct relationship with business activity

June 25, 2023 615 Views 0 comment Print

ITAT Mumbai held that disallowance of Director’s education expenditure u/s 37(1) of the Income Tax Act sustained as assessee failed to prove such expenditure had direct relationship with the business activity. Accordingly, assessee failed to prove that expenditure were incurred wholly and exclusively for business.

Notice issued in the name of non-existing entity is liable to be set aside

June 25, 2023 363 Views 0 comment Print

Karnataka High Court held that notice issued in the name of non-existing entity as on the date of issuance of notice is liable to be set aside

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