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Direct Tax
S. 54 Exemption Allowed for Multiple New Houses Where Capital Gains Arise from Sale of Multiple Residential Properties: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Software Subscription Fees Not Taxable as FTS or Royalty: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts...
Direct Tax
Inland Haulage Charges Can’t Be Taxed Separately When Linked to International Shipping: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Inland...
Direct Tax
Finance Act, 2026 Amendment to S. 147A Can’t Apply Retrospectively to Earlier ITAT Orders: Telangana High Court
The Telangana High Court has dismissed an appeal filed by the Income Tax Department,...
Direct Tax
Private Records Alone Can’t Prove Clandestine Clearance Without Corroborative Evidence: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Resale Price Method Must Prevail Where Imported Goods Are Resold Without Value Addition; ITAT Deletes Transfer Pricing Adjustment
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
Foreign Exchange Gain Must Be Treated as Operating Income for Transfer Pricing: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that foreign...
Direct Tax
Sale Proceeds of Gold Ornaments Received on Return of Gold Loan Cannot Be Taxed U/s 68 Without Evidence: ITAT
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
US SEC Whistleblower Reward Taxable in India: ITAT Holds Rs. 8.16 Crore Receipt Is Income, Not Capital Receipt
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Direct Tax
Delay Condoned! ITAT Interferes With NFAC Order Upholding Rs. 9.59 Crore Addition Based on Entire Bank Credits
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) while condoning the delay...
Direct Tax
Coaching Institute’s Faculty Payments Are Professional Fees: ITAT Quashes TDS Default
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has held that payments made by...
Direct Tax
AO Can’t Go Beyond Limited Scrutiny or Ignore Revised Return: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment...
Latest articles
Indirect Taxes
Unauthenticated Foreign Customs Documents Can’t Establish Pakistani Origin of Imported Dry Dates: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Wrong Service Classification Alone Can’t Justify Extended Limitation Without Proof of Tax Evasion: Rajasthan High Court
The Rajasthan High Court has held that mere classification of services under an incorrect...
Indirect Taxes
No Right To Representation Against Anti-Dumping Findings: Delhi High Court
The Delhi High Court has held that constitutional courts cannot routinely direct authorities to...
Indirect Taxes
Coal Purchasers Can’t Be Saddled with Clean Energy Cess or Penalty Without Proof of Knowledge: Gauhati High Court
The Gauhati High Court has held that purchasers of coal cannot be made liable...