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Profit from Sale of Carbon Credit is Capital Receipt , Not Taxable: ITAT

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) observed that profit from the sale of Carbon Credit is “Capital Receipt”

Shri samir tekriwalYogithas yogeshShri parin shahShri sn soparkarGujarat fluorochemicals ltdCarbon creditNot taxableIncome tax appellate tribunalFluorochemicals ltdDividend incomeAssessing officerIncome tax actCoram mrs annapurna guptaShri tr senthil kumarCapital receiptCarbon credits

Nexus between Income of Detenue and Acquisition of Property must be established under SAFEM Act: Madras HC

The Madras High Court has held that the nexus between Income of detenue and the acquisition of property must be established under the Smugglers

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GST paid on Sale of byproduct of Coal and total purchase price collected as a middleman cannot be added u/s 68: ITAT

The Kolkata Bench of Income Tax Appellate Tribunal has held that GST paid on the sale of the byproduct of coal and total purchase price

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Betel Nuts can t be Seized when not required for purpose of investigation: Guwahati HC sets aside the order of a Lower Court

The Gauhati High Court has held that the betel nuts can’t be seized when not required for purpose of investigation and set aside

Karbi anglongJustice robin phukanRajibul islamYogithas yogeshGaon burahMd rajibul islamLower courtGauhati high courtBetel nutsNaka checkingKhatkhati policeJudicial magistrateZutovi villageInvestigation orderRobin phukanTaxscan premium

Charges towards Management Support Services are allowable as Business Expenditure: ITAT

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) charges towards management support services are allowable as business expenditure

West bengalTushar dhawal singhShri sonjoy sarmaYogithas yogeshMukesh agarwalRahul shahCargo partner logistics india privateManagement support servicesBusiness expenditureIncome tax appellate tribunalCargo partner logistics india private limitedAssociated enterpriseCargo partner austriaTransfer pricing adjustmentManish boradTaxscan premium

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