Taxation Law
CESTAT New Delhi Overturns DRI's Classification of Videocon's Imported Smart Cards
The case, which involved multiple appeals, centered around the classification of imported smart cards used in Videocon's...
CESTAT Sets Aside Order Against Simran Exports; Clarifies No Reclassification or Penalty Without Evidence
The tribunal's decision underscored the importance of adhering to statutory provisions and procedural requirements, as i...
CESTAT Chennai Bench Declines Jurisdiction; Appeals Referred to President for Special Bench Constitution
This decision underscores the importance of coordinated judicial processes in cases involving multiple jurisdictions and...
Income Tax - Penalty cannot be levied when additions are made on the basis of ad hoc estimation of profit or guesswork
This decision reinforces the principle that penalty provisions necessitate strict construction and cannot be levied on m...
Tribunal Orders Fresh Adjudication in Tax Case of Deceased Assessee
This decision underscores the judiciary's commitment to procedural fairness and the necessity of accommodating exception...
IRCTC Wins Appeal Against Service Tax Demand on Food Plaza Operations
This landmark judgment may set a precedent for similar cases where the nature of agreements and the intention of parties...
Bangalore ITAT Remands Andante Foods LLP Transfer Pricing Case for Fresh Review
This ruling will likely have broader implications for multinational enterprises engaged in international transactions, e...
CESTAT Verdict: Examination Fees Not Taxable Under Manpower Recruitment Services
The judgment offers clarity on the taxability of services provided by government-established bodies, reaffirming the imp...
ITAT Kolkata Allows CSR Donation Deductions and Condones ESI Payment Delay for SREI Equipment Finance Limited
The tribunal's decision underscores a balanced approach to statutory compliance, allowing legitimate deductions while ac...
Service Tax demand raised solely on the basis of CBDT data without corroborative evidence is impermissible.
The case revolved around a service tax demand amounting to Rs. 14,65,820, which was based solely on data from the Centra...
Differentiation between "Clearing and Forwarding Agent Services" and "Goods Transport Agency Services"
The judgment clarifies that under Section 65B(26) of the Finance Act, 1994, transportation of goods by road qualifies as...
Tribunal Sets Aside Service Tax Demand on Residential Complex Construction by M/s Gourang Charan Das
The Tribunal's decision also underscored the appellant's eligibility for consequential relief as per law, marking a comp...