‘Royalty’ cannot be attributed to providing Customized Research Advisory Services: ITAT
Receipt of Excess Share from Close Relative is not Chargeable to Tax under Other Sources: ITAT
Relief to Adidas India: Buying Commission paid as per Buying Agency Agreement is not FTS, No TDS
Completion of Construction irrelevant to Apply S. 54F: ITAT allows Capital Gain exemption since Sale
No Penalty on Receiving Cash Loan from Family Members to Meet Business Exigency: ITAT
Claim for Duty Drawback is not Bar for Refund of ITC: Madras High Court .
Set Back to Infosys; Payment of Sub-Contracting Charges to Subsidiary is Liable to TDS: ITAT.
The Term ‘Sufficient Cause’ shall Interpret Liberally: ITAT .
Mere Mistake in filing of Income Tax Return would not result in Enhancement of Income: ITAT .
Penalty cannot be levied based on Estimate Addition: ITAT .
TDS u/s 194D not applicable to Reinsurance Commission: ITAT
Interest u/s 234C shall be calculated based on ‘Returned Income’: ITAT
Service Tax collected But Not Remitted to Government can be disallowed u/s 43B of Income Tax Act .
Transfer Pricing Adjustment should be Restricted only to AE Related Transactions of Assessee: ITAT .
ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act .
Provisions of Sec 44AD not applicable to Commission Agents: ITAT .
CESTAT Order on Classification of Goods and Determination of Customs Duty Appealable before SC Only.
‘Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio .
Provisional Attachment shall not Hamper Regular Business: Gujarat High Court
Spent Acid is not an ‘Exempted Good’: CESTAT quashes Demand u/s 6(3) of the CENVAT Credit Rules .