Taxation Law
CESTAT Bangalore Quashes Central Excise Demand Against Zuari Cement, Affirms CENVAT Credit Eligibility
Tribunal rules in favor of Zuari Cement, allowing CENVAT credits on leased land, ISD invoices, and business-related serv...
Customs Act : No penalties in absence intentional misdeeds or false valuation by a government-approved valuer.
Customs Tribunal Overturns Penalties Against Valuer in High-Profile Import Case CESTAT Eastern Zonal Bench Rules Lack of...
Income Tax - Assessment order without awaiting the Departmental Valuation Officer's report is violative
Income Tax Appellate Tribunal Quashes Assessment Order for Procedural Breach Assessment Order Invalidated Due to Non-Com...
SEZ Act Prevails: CESTAT Chennai Upholds Service Tax Exemption for Rent-a-Cab Services to SEZ Units
Customs, Excise, and Service Tax Appellate Tribunal affirms overriding effect of SEZ Act over the Finance Act, granting ...
Tribunal Exonerates Deccan Construction: Service Tax Demand on Educational Building Projects Quashed
Chennai Bench Rules Non-Profit Educational Institutions Exempt from Commercial Construction Taxation...
Tribunal Exempts T.T. Krishnamachari & Co. from Service Tax on Copyrighted Logo
CESTAT Chennai Bench rules in favor of T.T.Krishnamachari & Co., setting aside service tax demand on royalty income from...
ITAT Mumbai Quashes Addition on Alleged Bogus Share Transactions
Tribunal Rules in Favor of Hareshkumar Shah, Validating Long-Term Capital Gains and Dismissing Unsubstantiated Allegatio...
CESTAT Chennai Quashes Service Tax Demand on Aravindh Eye Hospital's Collaborative Healthcare Arrangements
Revenue Sharing Agreements with Charitable Institutions Not Taxable as Business Services, Tribunal Rules...
CESTAT Rules in Favor of Silk Air Singapore, Quashes Service Tax Demands
No Service Tax Liability on Reverse Charge Mechanism for Services Consumed Abroad, Sponsorship Expenses Also Exonerated...
CESTAT Grants Exemption to Ancillary Electricity Services, Overturns Service Tax Demand
Tribunal Rules in Favor of M/s Chauhan Enterprises, Citing Exemption Under Section 66D(k) of the Finance Act, 1994...
NC Jindal Institute Wins Service Tax Exemption Case Against Central Excise Department
Customs Excise and Service Tax Appellate Tribunal (CESTAT) rules in favor of NC Jindal Institute, declaring revenue shar...
Customs Tribunal Upholds Classification of Zinc EDTA as Fertilizer, Sets Aside Revenue's Reclassification
CESTAT Chennai Bench Rules in Favor of Coromandel International Ltd., Affirms Zinc EDTA's Classification Under "Other Fe...
GST : Cancellation of registration - Compliance with procedural requirements is must
Allahabad High Court Quashes Unsustainable GST Registration Cancellation Orders Court mandates procedural compliance and...
Customs Tribunal Quashes Service Tax Demand on Indian Tobacco Traders for GTA Services
Service Tax Exemption Upheld for Transportation Services Without Consignment Notes...
Bogus purchases from hawala dealers - Entire addition warranted - Estimation theory does not apply in such cases.
ITAT Restores Disallowance for Bogus Purchases, Partly Allows Revenue Appeal Tribunal Overrules CIT(A)'s Decision, Uphol...
Notice under Section 153C - Delay in recording satisfaction note invalidates the notice
Gujarat High Court Quashes Income Tax Notices Due to Delayed Satisfaction Note The court ruled that a 22-month delay in ...
CESTAT Rules in Favor of BILT Graphics in Deferred Sales Tax Case
Tribunal Determines NPV Scheme Not to Affect Excise Duty Transaction Value...
CESTAT Overturns Extended Limitation Period in Service Tax Case Against Omaxe Buildhome
Tribunal rules that extended limitation under Section 73(1) of the Finance Act, 1994, cannot be invoked without evidence...
Grindwell Norton Ltd. Wins Appeal Against Central Excise Duty Demand
CESTAT Mumbai Bench Rules in Favor of Grindwell Norton Ltd., Setting Aside a Rs. 26.58 Lakh Excise Duty Demand on Deferr...
CESTAT Kolkata Sets Aside Confiscation of Gold, Citing Lack of Evidence for Smuggling
Tribunal rules foreign markings and absence of documents insufficient to establish smuggled nature; orders refund if gol...
Customs Tribunal Upholds Rejection of Reassessment and Refund Claim by Minerva Enterprises
CESTAT affirms denial of Minerva's plea for reassessment of duty on imported mobile handsets; highlights lack of evidenc...
Gujarat Advance Ruling Authority Clarifies 5% GST Rate on Transportation of Empty Containers by Rail
M/s. Hasti Petro Chemical & Shipping Limited Secures Ruling on GST Rate, Forfeiting Input Tax Credit...
Customs Tribunal Overturns Penalties on Broker and Employee Over Misdeclaration Allegations
The CESTAT Kolkata Bench finds no evidence of connivance or intentional misdeclaration, setting aside substantial penalt...
CESTAT Overturns Penalty and Interest on Hindustan Zinc for Reversed CENVAT Credit
Reversal of CENVAT Credit Equals Non-Taking; Interest and Penalty Demands Quashed...
CESTAT Rules in Favor of Rahee Infratech Ltd., Sets Aside Service Tax Demand of Over Rs. 5.72 Crores
Tribunal Upholds Exemption for Services Provided to Indian Railways and Joint Ventures, Orders Refund of Pre-deposit...
Peanut Butter Denied Exemption Under Central Excise Laws, Ruled Similar to Margarine
CESTAT determines Peanut Butter as "similar edible preparation," excluding it from exemption notification, while revenue...
Customs Excise and Service Tax Appellate Tribunal Vindicates Sojitz India Private Limited in Landmark Export of Services Case
Tribunal rules services provided to foreign entities as 'export of service', exempting them from service tax under the E...
Gold Seal Engineering Triumphs in CESTAT: Delay in Excise Appeal Condoned and Demand Set Aside
Mumbai Tribunal Upholds Gold Seal's Appeal, Rejects Extended Limitation on Alleged Excise Duty Evasion ...
Tribunal Overturns Absolute Confiscation of Re-exported Goods
CESTAT Mumbai Bench Rules Absolute Confiscation Unsustainable Due to Prior Re-export...
Tribunal Upholds Rejection of Refund Claim by GVK Emergency Management
CESTAT Chandigarh Bench Dismisses Appeal, Citing Non-Compliance with Central Excise Act Provisions...
ITAT Mumbai Clears Preity Zinta of Rs. 10.84 Crore Unexplained Cash Credit Charge
Tribunal Finds Transactions Genuine, Deletes Addition by Assessing Officer...
ITAT Mumbai Rules on Section 14A Disallowance and Capital Receipt Treatment in Sanjay Kothari (HUF) v. National Faceless Assessment Centre
Tribunal restricts Section 14A disallowance to actual expenditure and confirms capital receipt status of refund between ...
GST Exemption on Godown Rent for Paddy Storage Confirmed by Tamil Nadu AAR
Advance Ruling Exempts Paddy Storage Rent from GST, Citing Agricultural Produce Classification...
Mumbai ITAT Rules in Favor of Logwin Air and Ocean India Pvt. Ltd., Rejects Transfer Pricing Adjustment
Tribunal finds no merit in segregating Management Fees from bundled transactions, citing arm's length price acceptance...
Services rendered and consumed within J&K are not taxable under the Finance Act
CESTAT Overrules Service Tax Demand on Services Rendered in Jammu & Kashmir. Tribunal Reiterates Finance Act Exclusion f...
CESTAT Chennai Clears M/s Tulsyan NEC Ltd. in Input Service Tax Credit Dispute
Tribunal Sets Aside Penalty; Emphasizes Substance Over Procedural Technicalities in CENVAT Credit Distribution...