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CESTAT Cases Quarterly Digest 2024

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs,...

Delhi , India , Mumbai , Maharashtra , Chennai , Tamil-nadu , Dibrugarh , Assam , Ahmedabad , Gujarat , Bangalore , Karnataka

NCLT declines to stay EGM called by Byju's to increase authorised share capital

NCLT declines to stay EGM called by Byju's to increase authorised share capital
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Bengaluru , Karnataka , India , Bangalore , Byju-raveendran , Karnataka-high-court , National-company-law-tribunal , Bengaluru-bench , Bangalore-bench , General-atlantic ,

Delivery Cost And Warranty Expenses Are Post Sales Activities Doesn't Form The Part Of AMP Expenditure For Amazon India: ITAT

The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that delivery costs and warranty expenses are not part of advertising, marketing, and promotion (AMP) expenditures.The bench of...

Bangalore , Karnataka , India , Laxmi-prasad-sahu , George , Ajay-vohra , Amazon-corporate-holdings-private , Bangalore-bench , Income-tax-appellate-tribunal , Vice-president , Accountant-member , Amazon-corporate-holdings-private-limited

TDS Can't Be Isolatedly Taken In Any Assessment Year Without Offering Corresponding Income For Taxation: ITAT

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the TDS cannot be isolatedly taken in any assessment year without offering the corresponding income for taxation.The bench...

Bangalore , Karnataka , India , Justice-purushaindra-kumar-kaurav , Justice-yashwant-varma , Bangalore-bench , Income-tax-appellate-tribunal , Finance-act , Revenue-authorities , Assessment-year , Assessing-officer

Indirect Tax Cases Weekly Round-Up: 11 To 17 February 2024

Delhi High Court Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period Case Title: M/S Bharti Enterprises Versus ...

Kalyan , Maharashtra , India , Bangalore , Karnataka , Haryana , Madras , Tamil-nadu , Delhi , Kolkata , West-bengal , Bombay

CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit of service tax paid on the services provided by M/s Oriental Insurance Co., Ltd., to...

India , Bangalore , Karnataka , Kalyan , Maharashtra , Pullela-nageswara-rao , Service-tax , Insurance-co-ltd , Service-tax-appellate-tribunal , Insurance-company , Alegion-insurance-broking-ltd , Insurance-co

2023 Annual Digest Of Direct Tax Cases: ITAT

Bogus Long-Term Capital Gains From Transaction In Penny Stocks: ITAT Upholds AdditionCase Title: Hemil Subhashbhai Shah Versus DCIT The Ahmedabad Bench of the Income Tax Appellate Tribunal...

Hindustan , India-general- , India , Amritsar , Punjab , Rajkot , Gujarat , Malabar , Kerala , Mumbai , Maharashtra , Kovai

Annual Digest Of Direct Tax Cases: January-December, 2023

Supreme Court U.P. Trade Tax Act | 'Tinted Glass' To Be Taxed As “Goods Or Wares Made Of Glass”, As it is Different from 'Plain Glass': Supreme Court Case Title: M/S Triveni Glass Limited v...

Ahmedabad , Gujarat , India , Calcutta , West-bengal , New-delhi , Delhi , Allahabad , Uttar-pradesh , Raipur , Chhattisgarh , South-africa

Tax Cases Monthly Round Up: December 2023

Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Services Pvt. Ltd. ...

Hyderabad , Andhra-pradesh , India , Madras , Tamil-nadu , Mumbai , Maharashtra , Jaipur , Rajasthan , Patna , Bihar , Germany

Tax Cases Monthly Round Up: November 2023

Supreme Court Supreme Court Affirms Penalty On 'Zarda' Manufacturers For Misclassifying Product As 'Chewing Tobacco' For Central Excise Duty Case Title: Commr. Of Cen. Exc. Ahmedabad v M/S...

Visakhapatnam , Andhra-pradesh , India , Calcutta , West-bengal , Uttar-pradesh , Jalandhar , Punjab , Allahabad , Orissa , Kerala , Germany