CESTAT Delhi held that consultancy services rendered by the appellant to the foreign university/foreign group entity do not fall under the category of “intermediary services” and the appellants are ...

Dissatisfied with the CIT (A)’s decision, particularly the deletion of the large bogus creditor addition, the Revenue (DCIT) filed an appeal before the ITAT, challenging both the restricted ...

The appeals arose from orders passed by the National Faceless Appeal Centre (NFAC), which had upheld assessments made by the Assessing Officer (AO) under the reassessment provisions (Section 147 read ...

Delhi High Court has intervened to quash a reassessment order and notice issued by the Income Tax Department against Surya Manufacturing Private Limited for the assessment year 2017-18. The court’s ...

The case stems from a search and seizure operation conducted under Section 132 of the Act on October 18, 2019, involving entities belonging to the Alankit Group. Subsequently, the Assessing Officer ...

Annai Velanganni Industries challenged an ex-parte assessment order and the subsequent rejection of their appeal by the State Tax Officer in the Madras High Court. The core of the dispute arose after ...

The Ld. CIT (Appeals)-NFAC, Delhi, had sustained the addition of Rs.43,55,357 made by the AO under Section 68 in its order dated November 6, 2023, leading AGM Brothers to file the appeal before the ...

Tax regulations are a critical but often neglected component of digital asset management. Most governments now require clear ...

Nevertheless, the counsel conceded that, according to the rules, the blocking of ITC cannot extend beyond a period of one year. The relevant provision, Rule 86A (3), explicitly states that such a ...

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 29.02.2024 pertaining to the ...

Chennai bench, has imposed a cost of ₹10,000 on taxpayer Jayabalan Kumaresan for failing to appear during appeal hearings before the Commissioner of Income Tax (Appeals) [CIT(A)]. The tribunal has ...

The case, involving TVL T. Selvam and the State Tax Officer-4, arose from an assessment order dated September 20, 2024, issued under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for ...