Taxation Law
Customs Tribunal Quashes Penalties on Laxmi Fabrics and Associates, Upholds Non-Imposition of Redemption Fine
CESTAT Rules Evidence of Mens Rea Required for Penalties, Physical Availability of Goods Crucial for Redemption Fine...
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...
Kerala Authority Grants GST Exemption for Dermatological Healthcare Services
Advanced Hair Restoration India Pvt. Ltd. Secures Tax Relief for Treatment of Psoriasis, Dandruff, and Other Skin Condit...
Gujarat AAR Rules PVC Raincoats Attract 18% GST, Classifies Under HSN 3926
The Authority for Advance Rulings (AAR) in Gujarat clarifies GST classification, rejecting lower tax rate claims. ...
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...
CESTAT Hyderabad Rules in Favor of Mars International India Pvt Ltd., Overturns Service Tax Demands
Tribunal finds no liability under Goods Transport Agency, Management or Business Consultant, and Scientific Consultancy ...
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...
Tribunal Rules in Favor of Western Geco International Ltd.; Service Tax Liability on ONGC and RIL
CESTAT Principal Bench New Delhi exonerates Western Geco Gurugram from service tax demands, placing the liability on ser...
Income Tax : Trading liabilities and carried forward balances cannot be treated as unexplained cash credits
This decision underscores the Tribunal's role in ensuring that tax assessments are conducted with due diligence and fair...
CESTAT Chennai Rules Black Tea as Agricultural Produce, Exempts Commission Agents from Service Tax
Tribunal Upholds Negative List Exemption for Commission Agents Dealing in Agricultural Produce Under Finance Act, 1994...
Customs Tribunal Partially Allows Appeal in Ajanta Soya's Fire Accident Case
Tribunal Upholds Duty on Lost Goods, Sets Aside Penalties Due to Lack of Evidence of Misstatement or Suppression...
Cash deposits arising from cash sales during demonetization period cannot be treated as unexplained money
The judgment is seen as a significant precedent for businesses dealing with cash transactions during the demonetization ...
Customs Excise Tribunal Upholds Service Tax Inclusion for Non-Monetary Benefits
Lease Agreement's Complimentary Services and Discounts to be Considered in Gross Taxable Value, Rules Tribunal...
Books can not be rejected on suspicion or presumption of abnormal sales cannot
The tribunal’s decision not only provides relief to the assessee but also sets a precedent for handling similar disputes...
Ex-gratia payment made voluntarily by an employer out of appreciation for the employee is not taxable
This judgment is expected to have a significant impact on similar cases where employees receive voluntary ex-gratia paym...
Customs Tribunal Overturns Duty Demand in KDS Exports Case
The Tribunal's decision is a significant win for the appellants, including KDS Exports, Gokul Overseas, Krish Enterprise...
CESTAT New Delhi Rules in Favor of M/s. Leakless Gasket India Pvt. Ltd., Invalidating Extended Penalty and Limitation in Customs Duty Case
This ruling highlights the importance of precise classification and documentation in customs processes while safeguardin...
CESTAT Overturns Customs' Decision on Valuation and Confiscation of Goods
Continental Trading Co. expressed satisfaction with the Tribunal's decision, which reinstates the company's position reg...
ITAT Chennai Clears Educational Trust of Tax Liability on Voluntary Donations
The judgment reiterates that unless the Revenue can definitively prove donations are compulsory, educational trusts can ...
Tribunal Upholds SSI Exemption for M/s. Aashish Enterprises in Landmark Judgment
Legal experts view this judgment as a pivotal decision that clarifies the application of SSI exemptions concerning brand...
CESTAT Overturns Customs Valuation Order Against Triumph Motorcycles India
The ruling underscores the necessity for a clear legal obligation to exist for expenses to be included in the transactio...
Tribunal Rules Against Differential Duty on Laptops Distributed Free to Students
The Tribunal concluded that ELCOT, being neither an "Institutional Consumer" nor an "Industrial Consumer" as defined und...
VAT : No Double Taxation for Works Contracts Involving Sub-Contractors
This ruling is expected to have significant implications for the construction industry and other sectors involving works...
Income Tax Appellate Tribunal Remands Case for Fresh Adjudication in Anupama Agarwal v. DCIT
Principles of Natural Justice Violated; Exemption Claim Under Section 10(10D) to Be Re-examined ...
CESTAT Upholds 6% Interest Rate on Delayed Customs Duty Refund for Vortex Rubber Industries
This judgment serves as a crucial reference for businesses dealing with customs duty refunds, clarifying the legal frame...