Double Taxation
Direct Tax
‘On-Money’ Addition Deleted As Third-Party Excel Sheet Failed To Establish Undisclosed Payment: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has deleted an addition of ₹2.5 crore...
Direct Tax
2 Flats Merged Into 1 Home Qualify For Capital Gains Exemption: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has upheld capital gains exemptions totalling ₹28.45...
GST
Madras High Court Stays GST Demand After Finding Prima Facie Double Taxation in Ongoing Housing Project
The Madras High Court has granted interim relief to a real estate developer after...
Indirect Taxes
Vague SCN and Double Taxation Unsustainable: CESTAT Quashes Service Tax Demand on Coaching Institute
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside...
GST
Double Taxation Impermissible: Madras HC Quashes Duplicate GST Interest Demand
The Madurai Bench of the Madras High Court has quashed a GST assessment order...
Indirect Taxes
Once Tax Is Paid by Supplier, No Further Demand Can Be Raised on Recipient as It Leads to Double Taxation: CESTAT
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
GST
GST Proceedings By Both Centre & State For Same Period Amounts To Double Taxation: Andhra Pradesh HC
The Andhra Pradesh High Court has held that the GST proceedings by both centre...
Direct Tax
CBDT Issues Guidance For Application of PPT Under India’s Double Taxation Avoidance Agreements
The Central Board of Direct Taxes (CBDT) has issued guidance for application of Principal...
Latest articles
Direct Tax
‘On-Money’ Addition Deleted As Third-Party Excel Sheet Failed To Establish Undisclosed Payment: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has deleted an addition of ₹2.5 crore...
Direct Tax
2 Flats Merged Into 1 Home Qualify For Capital Gains Exemption: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has upheld capital gains exemptions totalling ₹28.45...
Indirect Taxes
Dealer Incentives Can’t Be Taxed Merely on Ledger Entries: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has set aside a...
Indirect Taxes
Customs Interest Can’t Be Backdated Before Confiscation Liability Is Determined; Nearly 8 Year Period Excluded: Delhi HC
The Delhi High Court has held that interest arising from customs confiscation and redemption...