Taxation Law
"Event Management" - Contracts for booking individuals for event participation are not “event management”
Supreme Court Rules in Favor of HT Media in Landmark Service Tax Case Service Tax on Fees Paid to Event Speakers Deemed ...
Capital gains out of sale of shares of a Singapore Co., which holds the shares of an Indian company, by a Mauritian company held to be for tax avoidance
Supreme Court Upholds Sovereign Tax Powers, Sets Aside Delhi High Court Ruling on Mauritius-Singapore Share Transfer Tax...
CESTAT Ruling Favors Bharti Airtel in Customs Tariff Dispute
Components of Routers Classified as 'Parts' Under Customs Tariff, Extended Limitation Period Not Applicable...
Levy of customs duty on electrical energy cleared from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) is ultra vires
Supreme Court Declares Customs Duty on SEZ to DTA Electricity Transfers Unconstitutional Apex Court orders refund for Ad...
Refund of CENVAT credit cannot be denied by questioning classification or eligibility of input services during refund proceedings
CESTAT Ruling Favors OSC Export Services Pvt. Ltd. in CENVAT Credit Refund Dispute Tribunal dismisses Revenue's appeal o...
Tribunal Rules Sale of Food in Cinema Halls as Goods, Not Service
Cinepolis Wins Appeal; Service Tax Demand of Over Rs. 18 Crore Quashed...
Cancellation of GST registration for non-filing of returns for six months can be revoked
Gauhati High Court Allows Revocation of GST Cancellation for Businessman GST Registration Cancellation Overturned; Court...
Income Tax Appellate Tribunal Affirms Prospective Nature of Section 11(3) Amendment for Trusts
ITAT Delhi Bench rules in favor of National Foundation for Corporate Governance, allowing utilization of accumulated fun...
Tribunal Upholds Confiscation and Penalty on Payal Synthetics for Misclassification of Garnet Exports
CESTAT Ahmedabad affirms that DGFT notification regulates garnet exports irrespective of origin, upholding penalties for...
Tribunal Upholds Penalty on Orchid Bio-Tech for Misclassification and Duty Evasion
CESTAT directs appeals to be decided on merits, dismissing Orchid Bio-Tech's appeal for excise duty evasion on dietary s...
CESTAT Allahabad Upholds Rejection of Warehouse Licensing to Bhagwati Products Ltd.
The Tribunal confirms that penalties under Section 114A of the Customs Act disqualify the company from obtaining a priva...
CESTAT Allahabad Dismisses Ganga Telecom's Appeal as Time-Barred
Strict Adherence to Statutory Limitation Periods Reaffirmed in Service Tax Appeal Case...
CESTAT Kolkata Overturns Double Taxation Order Against Neelamber Caterers Pvt. Ltd.
Tribunal rules against service tax under RCM on already taxed services, exempts director's salary from service tax....
CESTAT Upholds Mis-declaration Charge, Reduces Penalty in Anil Kumar v. Commissioner of Customs
Tribunal affirms classification of imported goods as 'ponchos' and 'capes,' reduces financial penalties due to importer ...
Goods and Services Tax - Input Tax Credit (ITC) cannot be denied solely on the ground that the GST registration of the seller of goods has been cancelled.
Supreme Court Questions Denial of Input Tax Credit Due to Seller's GST Cancellation Roshan Sharma's Plea Challenges ITC ...
CESTAT Directs Reassessment of Sun Pharmaceuticals' DTA Sales Entitlement and Central Excise Duty
Tribunal Remands Case for Re-Evaluation of Deemed Export Values and Product Similarity in Determining Excise Liabilities...
GST Exemptions Clarified for Municipal Operations in West Bengal
Advance Ruling Authority Defines Taxability of Operation and Maintenance Services for Municipalities...
"CESTAT Ahmedabad Rules in Favor of Charotar Gas Sahkari Mandali Ltd; Rejects Double Taxation on Settlement Amount"
"Tribunal Finds No Basis for Service Tax Under Reverse Charge Mechanism on Settlement Amount, Sets Aside Penalties"...
Income Tax Appellate Tribunal Grants Reassessment Opportunity to Buniya Amin
Tribunal directs fresh evaluation of claim regarding bank account linkage under Section 147 reassessment proceedings....
ITAT Mumbai Rules Broadcasting Rights Fee Not Taxable as Royalty Under India-Mauritius DTAA
Income Tax Appellate Tribunal sets aside tax demand of Rs. 1 crore on Asia Today Ltd., holding that licensing broadcasti...
West Bengal AAR Mandates GST on Reimbursement of Foreign Attorney Fees
Medtrainai Technologies Pvt. Ltd. to Pay GST under Reverse Charge for Patent Filing Services Abroad...
Tribunal Overturns Ad Hoc Tax Disallowance, Validates Kalpataru Projects' Business Expenditures
Income Tax Appellate Tribunal dismisses Revenue's appeal, affirms genuine business dealings of Kalpataru Projects Intern...
Customs Tribunal Rules in Favor of Sandor Medicaids, Reclassifies Cartridges Under CTH 9027
Customs Excise and Service Tax Appellate Tribunal dismisses extended limitation claim, sets aside penalty and fine impos...
Service tax on "amusement facilities" is unconstitutional as it encroaches upon the State's legislative power
Kerala High Court Declares Service Tax on Amusement Parks Unconstitutional The imposition of service tax on amusement fa...
ITAT Mumbai Bench Favors M/s. JS Infrastructure in Landmark Income Tax Appeal
Tribunal rules no addition under Section 68 of the Income Tax Act in absence of incriminating material during search ope...
Tribunal Overturns Penalty on Director Due to Lack of Evidence in Service Tax Evasion Case
Customs, Excise, and Service Tax Appellate Tribunal sets aside Rs. 1 lakh penalty against former director citing insuffi...
Income Tax - Payment of non-compete fee made to restrict competition in business is a revenue expenditure
Supreme Court Upholds Revenue Expenditure Deduction for Non-Compete Fee Landmark Judgment by Supreme Court Clarifies Non...
Income Tax Tribunal Quashes Reassessment of Colombia Co-operative Housing Society's Capital Gains
Mumbai ITAT Rules in Favor of Colombia Co-operative Housing Society, Dismissing Rs. 2.28 Crore Capital Gains Tax Demand...
Tribunal Overturns Rs. 18.95 Crore Service Tax Demand on KEC International, Citing Improper Invocation of Extended Limitation
CESTAT Chandigarh Bench rules that extended limitation period cannot be applied without evidence of deliberate intent to...
ITAT Mumbai Bench Dismisses Revenue's Appeals Against Anil Ambani on Alleged Undisclosed Foreign Accounts
Tribunal rules BUP IDs as internal identifiers, not separate accounts; additions under section 69A deemed unsustainable....
Income Tax Appellate Tribunal Orders Fresh Assessment in Mallics Jewels' Cash Credit Case
Tribunal remands case back to Assessing Officer for factual verification of cash deposits during demonetization period....
Tribunal Overturns Customs Reclassification of Imported Goods
CESTAT Mumbai Rules in Favor of M/s Auto Stores and Others, Reinstating Original Classification of 'Penetrating Oil-60'...
Customs Tribunal Rules in Favour of Drive India Enterprises, Overturns Rejection of Duty Refund Claim
CESTAT Mumbai Bench Allows Refund on Reassessed Bills of Entry, Citing Compliance with Customs Act Provisions...
Capgemini Secures Partial Victory in CENVAT Credit Dispute with CGST & Central Excise
Tribunal Upholds Eligibility for Majority of Input Services; Bars Credit on Certain Exclusions...
Chennai Tribunal Upholds Classification of AI-Based Robots as Data Processing Units
Revenue's Attempt to Reclassify MIKO-3 as 'Toys' Rejected; Assessee Wins Appeal with Consequential Benefits...
Tribunal Rules Handheld Barcode Scanners as Automatic Data Processing Machines, Not Smartphones
Customs Duty Classification Dispute Settled in Favor of M/s Proffer IT Consultancy, Saving Significant Duty Costs...