HomeDirect Tax

Direct Tax

Keep exploring

No Depreciation On Toll Roads Is Allowable: ITAT

BackgroundConclusion - Depreciation On Toll RoadsFAQsOn which assets depreciation is not allowed?Is depreciation on...

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...

Latest articles

GST Export Refund Can’t Be Denied Merely Because Goods Were Shipped After Claim Period: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has held that export invoices...

Full Capital Goods Credit Can Be Claimed Through TRAN-1 Even If None Was Availed Before GST: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh Bench, has held that the...

CBIC Reallocates Members’ Charges; Mayank Kumar Gets Legal & Taxpayer Services

The Central Board of Indirect Taxes and Customs (CBIC) has issued a fresh allocation...

GST Refund Can’t Be Denied Merely Because Goods Were Exported After Claim Period: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has held that export invoices...