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Pankaj Bajpai

Pankaj Bajpai

Non-Disposal Of Application For Registration U/S 12AA Of IT Act Within 6 Months Doesnt Result In Deemed Registration”: Bombay High Court

Non-Disposal Of Application For Registration U/S 12AA Of IT Act Within 6 Months Doesn't Result In "Deemed Registration”: Bombay High Court

23 Oct 2024 5:00 PM IST

Card Issuing Bank Not Liable To Pay Service Tax On Interchange Fee When It Is Already Paid On MDR : Supreme Court

Card Issuing Bank Not Liable To Pay Service Tax On Interchange Fee When It Is Already Paid On MDR : Supreme Court

23 Oct 2024 3:10 PM IST

Bombay HC Holds Income From Leasing Of Property As Income From Business, Says Deciding Factor Is Not Ownership But Nature Of Activity

Bombay HC Holds 'Income From Leasing Of Property' As 'Income From Business', Says Deciding Factor Is Not Ownership But Nature Of Activity

23 Oct 2024 11:00 AM IST

Sales Commission Paid To Overseas Subsidiary For Non-Technical Services Is Not FTS, Does Not Attract TDS Liability U/S 195: Bangalore ITAT

Sales Commission Paid To Overseas Subsidiary For Non-Technical Services Is Not 'FTS', Does Not Attract TDS Liability U/S 195: Bangalore ITAT

22 Oct 2024 2:00 PM IST

Delay In Allotting Shares No Basis To Treat Share Application Money In Hands Of Overseas AE As Loan: Mumbai ITAT Deletes Notional Interest

Delay In Allotting Shares No Basis To Treat Share Application Money In Hands Of Overseas AE As 'Loan': Mumbai ITAT Deletes Notional Interest

22 Oct 2024 1:00 PM IST

Similarity Of Functional Filters & Business Model Is Necessary For Including/ Excluding Comparable To Determine Arms Length Price: Delhi HC

Similarity Of Functional Filters & Business Model Is Necessary For Including/ Excluding Comparable To Determine Arm's Length Price: Delhi HC

21 Oct 2024 5:00 PM IST

Employee Working Beyond Banking Hours May Be Classified As Violation Of Banking Rules, But No Basis To Assume Additional Income: Delhi ITAT

Employee Working Beyond Banking Hours May Be Classified As Violation Of Banking Rules, But No Basis To Assume Additional Income: Delhi ITAT

21 Oct 2024 1:00 PM IST

Current Transactions Pertaining To Conveyance Expenses Incurred By Holding Company On Behalf Of Subsidiary Is Not Deemed Dividend: Delhi ITAT

Current Transactions Pertaining To Conveyance Expenses Incurred By Holding Company On Behalf Of Subsidiary Is Not Deemed Dividend: Delhi ITAT

21 Oct 2024 12:00 PM IST

Ahmedabad ITAT Deletes Addition Of Decentralized Govt Grants Merely Routed Through Assessee, Directly Utilized By Other Govt Agencies

Ahmedabad ITAT Deletes Addition Of Decentralized Govt Grants Merely Routed Through Assessee, Directly Utilized By Other Govt Agencies

21 Oct 2024 11:00 AM IST

Interest On Delayed Customs Duty Is Compensatory In Nature And Hence Allowable Expenditure U/S 37(1): Bangalore ITAT

Interest On Delayed Customs Duty Is Compensatory In Nature And Hence Allowable Expenditure U/S 37(1): Bangalore ITAT

20 Oct 2024 5:00 PM IST

SCN Was Gloriously Silent On Provisions Of GST Act Which Were Allegedly Infringed: Delhi High Court Quashes Order

SCN Was 'Gloriously Silent' On Provisions Of GST Act Which Were Allegedly Infringed: Delhi High Court Quashes Order

20 Oct 2024 4:00 PM IST

Value Of Free Fuel Cant Be Added To Value Of Taxable Supply U/S 15 Of CGST Act: Uttarakhand HC

Value Of Free Fuel Can't Be Added To Value Of Taxable Supply U/S 15 Of CGST Act: Uttarakhand HC

20 Oct 2024 3:00 PM IST

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