Clinical Trial On Drugs Supplied By Foreign Service Recipient Amounts To "Export Of service": Ahmedabad CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad ruled that the clinical trial on drugs supplied by...

US Tax Court Dismisses Case On Failure Of Dept. Prove Deficiency Notice Properly Mailed To Assessee
Just like Indian Tax Department, the US tax department has failed to prove that the deficiency notice was properly...

Failure Of Assessee To Prove Business Activity, Tax Deduction Not Allowable: US Tax Court
The United States Tax Court has held that taxpayers/assessees have failed to demonstrate that they were carrying on a...

PMLA | Supreme Court Grants Bail To Accused In Money Laundering Case Linked To Illegal Sand Mining
The Supreme Court has granted the bail to the accused in a money laundering case linked to illegal sand mining. The...

Independence Day Special: Freedom From Tax Terrorism Need Of An Hour
Most of the people falsely claims that earlier there were complaints and terms like "tax terrorism" which were common....

API Integration And Bulk Upload Facility for Self-Certification of eBRC: DGFT
The Directorate General Of Foreign Trade (DGFT) has notified the API integration and bulk upload facility for...

Liquidator Should Be Issued Notice And Made To Participate In Income Tax Reassessment Proceedings: Patna High Court
Recently, Patna High Court has ruled that the Liquidator should be noticed and participate in the income tax...

Development Commissioners Can't Expand Default List Of Input Services For Authorized Operations Under SEZ: Madras High Court Stays Instructions
The Madras High Court has stayed the instructions and held that the development commissioners cannot expand the default...

Income Tax Reassessment Based On Mechanical Approval By PCIT: Delhi High Court Quashes Proceedings
The Delhi High Court held that Income Tax reassessment was based on mechanical approval by PCIT. The court observed...

Failure To Electronically Upload Form 10CCB Along With ROI Not A Valid Ground For Income Tax Reassessment: Delhi High Court
The Delhi High Court ruled that failure to electronically upload form 10ccb along with ROI not a valid ground for income...

Service Tax Exemption On Food And Beverages Services By Canteen Maintained In Factory: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax exemption is...

Primary Responsibility Of Claiming Benefit Is Upon Dealer To Prove And Establish Actual Physical Movement Of Goods: Allahabad High Court
The Allahabad High Court ruled that the primary responsibility of claiming benefit is upon the dealer to prove and...
