Consultant’s Failure to Inform Petitioner of SCN on Portal : Calcutta HC Sets Aside u/s 73 (9) CGST Act, Remands Case for Fresh Consideration [Read Order]

Consultant's failure to inform petitioners of Show Cause Notice on portal. The Calcutta High Court has set aside the case under Section 73(9) Central Goods and Services Tax (CGST) Act,…

Continue ReadingConsultant’s Failure to Inform Petitioner of SCN on Portal : Calcutta HC Sets Aside u/s 73 (9) CGST Act, Remands Case for Fresh Consideration [Read Order]

Oil in Bunker Tanks of Engine Room is part of Ship for Customs Duty Determination: CESTAT [Read Order]

Appellant imports old and used ships for breaking The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench has recently ruled that oil present in the bunker…

Continue ReadingOil in Bunker Tanks of Engine Room is part of Ship for Customs Duty Determination: CESTAT [Read Order]

Failure to consider Total TDS deducted and Deposited: Delhi HC directs AO to grant TDS Credit in Compliance of ITAT’s direction [Read Order]

AO failed to account for the total TDS that had been deducted and deposited, which impacted the computation of the refund due as per the original Return of Income In…

Continue ReadingFailure to consider Total TDS deducted and Deposited: Delhi HC directs AO to grant TDS Credit in Compliance of ITAT’s direction [Read Order]

Loan Arrangement Services to Bank liable to Service Tax on Gross Commission to DMAs: CESTAT [Read Order]

The central issue was whether service tax should be calculated on the gross commission amount or the net amount (after deductions) received by the DMAs The Chandigarh Bench of the…

Continue ReadingLoan Arrangement Services to Bank liable to Service Tax on Gross Commission to DMAs: CESTAT [Read Order]

No Concrete Evidence on Record for Cash Transaction Limit Violation: ITAT directs AO to delete Income Tax Penalties [Read Order]

These penalties were linked to allegations that the petitioner accepted and repaid loans in cash, surpassing the statutory limits The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench directed…

Continue ReadingNo Concrete Evidence on Record for Cash Transaction Limit Violation: ITAT directs AO to delete Income Tax Penalties [Read Order]

Justice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]

Considering AO’s improper verification and not providing adequate opportunity for a hearing, ITAT remanded the matter. The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded…

Continue ReadingJustice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]