The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata bench slammed the service tax department for rejecting refund claims on flimsy grounds and observed that such practices would defeat the purpose if rebate schemes

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that exemption for payment of excise duty under notification is allowable when the installed capacity of  factory has been enhanced substantially

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed time barred Show Cause Notice ( SCN ) and observed that substantive benefit cannot be denied on procedural grounds.

The Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the foreign goods cannot be subject to self-assessment under section 17 of the Customs Act, 1962 after the same was

The Income Tax Appellate Tribunal (ITAT), Kolkata Bench held that CIT(A) was justified in deleting the addition of Rs.10 lacs incurred on account of undisclosed expenses, not reflected in the books of account. The Search

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the re-assessment under section 147/148 cannot be made if the Assessing Officer has no reason to believe that the assessee The Assessing Officer

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The Income Tax Appellate Tribunal ( ITAT ), Kolkata Bench recently deleted the addition of Share Premium as calculation of Fair Market Value ( FMV ) of equity shares based on book value by the

Recently, the Kolkata Bench of Income Tax Appellate Tribunal (ITAT) in M/s Rawalwasia & Sons Exim Ltd. vs. ITO held that interest paid in respect of capital borrowed for the purposes of the business or

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the delay in filing of TDS return because of the sudden resignation of the assessees accountant would constitute ‘sufficient cause’ for such default. The

In a major relief to UCO Bank, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the eligibility for cenvat credit of service tax paid on telephone bills

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the payment of address commission on the grounds of non-inclusion of activity under ‘Business Auxiliary Service’(BAS). 

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that construction services provided to charitable trusts are exempted from service tax. The appellant contested a service tax demand of Rs.

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the valuation of customs duty of Iron ore fines should be done under section 14 of the Customs Act,1962.  Ore

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the addition under Section 69B of the Income Tax Act, 1961 cannot be made by the Assessing Officer purely based upon the conjectures/surmises