Assessment
Indirect Taxes
Service Tax Demand Quashed Over Unproven Construction And Rental Claims: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside service...
Indirect Taxes
Gold Carried in Passenger’s Pocket Is a Baggage? CESTAT Can’t Hear Appeal
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that a...
Direct Tax
Assessment Remains Valid Even If S.143(2) Notice Is Not In CBDT Prescribed Format: ITAT
The Income Tax Appellate Tribunal (ITAT) Special Bench, Bengaluru, has held that an assessment...
Direct Tax
Assessment Proceedings Abate if Order Giving Effect Is Not Passed Within Limitation U/s 153: Bombay High Court
The Bombay High Court has held that where the Income Tax Department fails to...
Direct Tax
Absence of Satisfaction in Assessment Order Invalidates S. 271E Proceedings: ITAT Quashes Rs. 60 Lakh Penalty Over Procedural Lapse
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a...
Direct Tax
Income Tax Dept. Can’t Reopen Completed Assessment Beyond 4 Years: Gujarat HC
The Gujarat High Court has quashed a reassessment notice issued under Section 148 of...
Direct Tax
Exemption Can’t Be Denied for Technical Lapse if Filed Before Assessment: Bombay HC Allows Delay in Filing Form 10
The Bombay High Court has quashed an order rejecting condonation of delay in filing...
Direct Tax
Assessment Can Proceed Except on Issues Pending For Advance Ruling: Delhi High Court
The Delhi High Court has held that income tax assessment proceedings need not be...
Direct Tax
Reopening of Assessment Beyond 4 Years Invalid U/s 153A: ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the reopening of...
Direct Tax
Use of Phrase “Yes, I am Convinced…” Constitutes Valid Approval For Re-Opening of Assessment: Delhi High Court
The Delhi High Court has held that the language “Yes, I am convinced it...
Direct Tax
NFAC | Failure Of Assessee To Submit Documents Sought: Madras High Court Upholds Reassessment
BackgroundArgument By NFAC Income TaxConclusionFAQsWhat is the full form of NFAC Income Tax?Case DetailsThe...
Latest articles
Indirect Taxes
Service Tax Demand Quashed Over Unproven Construction And Rental Claims: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside service...
Indirect Taxes
Gold Carried in Passenger’s Pocket Is a Baggage? CESTAT Can’t Hear Appeal
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that a...
Indirect Taxes
Refined Palm Oil Can’t Get Crude Palm Oil Customs Duty Concession: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has upheld the denial...
Indirect Taxes
CENVAT Credit Can’t Be Denied on Moulds Sent to Job Workers: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has set aside a...