Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the processes of converting green tea into black tea do not alter basic characteristics and set aside the Service
CBIC to fix Monetary Limit of Rs. 2,50,000 to Dept Appeals [Read Instructions]
In a bid to reduce Government litigations, the Central Board of Indirect Taxes and Customs ( CBIC ), the apex body of indirect taxes in India has  decided to introduce a monetary limit of Rs.
Non-Consideration of Statutory Appeal by Income Tax Appellant Authority: Chhattisgarh HC directs CIT(Appeals) to Decide on Pending Appeal within 90 Days [Read Order]
The Chhattisgarh High Court directed the CIT (Appeals) to decide the pending appeal within 90 days on non-consideration of statutory appeal by the Income Tax Appellant Authority. Gurdeep Singh Gill, the petitioner stated that they
Revenue failed prove that Invoice did not represent the true Transaction Value in International Market: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that the Revenue failed to prove that the invoice did not represent the true transaction value in the international market. M/s Hanuman Prasad and Sons1
Govt Amends Form for Appeal and Cross Objections to ITAT [Read Notification]
The Central Board of Direct Taxes ( CBDT ) has amended form for appeal and the form of memorandum of cross-objections to be filed before the Income Tax Appellate Tribunal ( ITAT ). The Income
Delay in Considering Statutory Appeal by CIT(A): Chhattisgarh HC Directs to Decide Appeal within 90 Days [Read Order]
A Single Bench of the Chhatisgarh High Court directed the department to decide the appeal within 90 days since the Commissioner of Income Tax Appeal delayed considering the statutory appeal. Gurdeep Singh Gill,  the petitioner
CESTAT Appeals without Mobile Number and Mail ID of Parties and Advocates may be treated as Defective [Read Notice]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has informed that in the appeals filed before it, the mobile number and the e-mail IDs of the assessee and the advocates shall be
GST Portal updates Facility of Online filing of Appeal
The Goods and services Tax Portal has updated a new functionality in their website to enable the taxpayers to file Form GST APL 01, i.e, the form for filing first appeal. Under the GST regime,
CBDT asks Tax Officials to Speed-up the Process of Withdrawal of Appeals [Read Letter]
The Central Board of Direct Taxes ( CBDT ) has asked the Tax Department Officials to speed-up the process of Withdrawal of Appeals. The CBDT has sent a letter to officers, asking them to complete
Commissioner (Appeals) can’t condone Delay beyond Three months: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994. The assessee
Pre-Deposit Paid for First Appeal Adjustable on Filing Second Appeal before Tribunal: CESTAT [Read Circular]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), last week issued circular clarifying that there is no requirement of 10% pre-deposit in addition to 7.5% already made with Commissioner (Appeals) while filing
ICAI issues Technical Guide on Appeal before CIT(A)
The Institute of Chartered Accountants of India (ICAI) issues Technical Guide on Appeal before CIT(A), and Frequently Asked Questions (FAQs). Keeping pace with the latest technological advancements is a prerequisite nowadays. The thrust of the
Value of Free Samples should be Determined u/r of Central Excise Valuation Rules: CESTAT Dismisses Appeal of Amazon Drugs Pvt Ltd [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the value of free samples should be determined under rule 4 of the Central Excise Valuation Rules,2000.  Amazon Drugs Pvt.
Unsecured Loan Taken at Higher Rate for Commercial Expediency Admissible under Section 57(iii): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently in an appeal filed before it, held that unsecured loan taken at higher rate for commercial expediency is admissible under section 57(iii). The aforesaid observation
Whether Nazrana paid to State Govt to receive Marketable Title for Transfer of Land would be treated as Cost of Acquistion: ITAT directs Dept to Re-verify Claim [Read Order]
The Pune bench of the ITAT has directed the income tax department to verify the claim regarding the payment of Nazarana to the Govt. of Maharashtra was a precondition to receive a marketable title and