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Signing Of  Assessment Order Is An Integral Part Of Order Generation In E-Assessment: ITAT

BackgroundSubmissions ConclusionWhat Is An Integral Part Of Order Generation In E-Assessment?The Mumbai Bench of...

Depreciation Can Only Be Set Off Against ‘Profits Or Gains’ And Not Against ‘Income From Any Other Sources’: Kerala High Court

BackgroundRelevant ProvisionsConclusionFAQsDepreciation Can Only Be Set Off Against what sources?The Kerala High Court has...

Bandwidth Services Provided Outside India Not Taxable As ‘Royalty’: Delhi High Court

The Delhi High Court ruled that the bandwidth services provided outside India are not...

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Administrative Delays, Change Of Counsel Can’t Justify Belated Tax Appeal: Rajasthan HC Condones 304-Day Delay 

The Rajasthan High Court has dismissed a tax department appeal filed after a delay...

Intermediary Or Export Of Services? Dept.’s Appeal Against Rs. 4.31 Crore Service Tax Relief Must Go To Supreme Court: Karnataka HC

The Karnataka High Court has dismissed the Revenue’s appeal against a tribunal order concerning...

Income Tax Search Statement Alone Can’t Justify Additions Without Supporting Evidence: Delhi HC

The Delhi High Court has reiterated that a statement recorded during an income tax...

Purchases Can’t Be Treated As Bogus When Sales Are Accepted And Books Not Rejected: Calcutta HC

The Calcutta High Court has upheld the deletion of a ₹4.38 crore addition for...