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US Tax Court Remands Back Collection Case To Consider Ability To Pay

The US Tax Court remanded the case for Appeals to reconsider petitioners’ ability to...

Assessee Not Liable To Be Taxed On Cancellation Of Indebtedness Income: US Tax Court

The US Tax Court held that the assessee is not liable for tax on...

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...

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...

Owner Of Capital Interest In Partnership Be Recognized As Partner Regardless Of Participation: US Tax Court

The United States Tax Court has held that the owner of a capital interest...

Corporation’s Net Income To Be Considered As Taxpayer’s Income Even Though Not Received By Him: US Tax Court

The United States Tax Court has held that the corporation’s net income was the...

Canada-U.S. Income Tax Treaty Bars Collections Hearing By United States: U.S. Tax Court

The United States Tax Court has held that Canada-U.S. Income Tax Treaty bars collections...

UAE FTA Notifies Postponement of Deadline To File Tax Return, Settle Corporate Tax 

Deadline To File Tax Return and Settle Corporate Tax has been notified by the...

Assessee Unaware About Income, Expenses And Tax Law; Canada Tax Court Deletes Gross Negligence Penalty

The Canada Tax Court has deleted the gross negligence penalty against the assessee who...

Latest articles

1 Year Limitation Imposed by Customs Notification Cannot Defeat Refund Claim: CESTAT 

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Regional Bench, has allowed...

CESTAT Upholds EPCG Customs Duty Demand After Flood-Damaged Machinery Fails Export Obligation

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has upheld the...

Regular Criminal Court Can’t Release Customs-Seized Goods Under BNSS: Gauhati HC 

The Gauhati High Court has held that where goods are seized by Customs authorities...