Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 33]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![CBIC Introduces Automated Out of Charge Process for AEO T2 and T3 Clients [Read Circular]](https://www.taxscan.in/wp-content/uploads/2025/01/CBIC-CBIC-automated-out-of-charge-process-AEO-T2-AEO-T3-AEO-Customs-TAXSCAN.jpg "CBIC Introduces Automated Out of Charge Process for AEO T2 and T3 Clients [Read Circular]")
![Interest on Compensation on Acquisition of Agricultural Land to be Treated as Income from Other Sources: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Delhi-Agricultural-Land-Agricultura-Taxscan.jpg "Interest on Compensation on Acquisition of Agricultural Land to be Treated as Income from Other Sources: ITAT [Read Order]")
![CESTAT upholds Service Tax Demands: Extended Limitation u/s 73 Invoked for Misrepresentation under RCM on Foreign Services and Sponsorship [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Upholds-Service-Tax-Demands-Section-73-Extended-Limitation-Foreign-Services-and-Sponsorship-Foreign-Services-taxscan.jpg "CESTAT upholds Service Tax Demands: Extended Limitation u/s 73 Invoked for Misrepresentation under RCM on Foreign Services and Sponsorship [Read Order]")
NCLAT upholds Dismissal of S.9 IBC Petition as Time-Barred due to Expiry of Limitation Period [Read Order]
The Chennai Bench of the National Company Law Appellate Tribunal ( NCLAT )upheld the dismissal of a Section 9 Insolvency and Bankruptcy Code ( IBC ), 2016 petition filed by the appellant citing the...
CBI Court orders 3 Year Jail-term and 2 Lakh Penalty on Former IRS Officer and Wife in Disproportionate Assets Case
The Hon’ble Prl. Spl. Judge Court for CBI Cases, Visakhapatnam (CBI Court) recently sentenced a former Indian Revenue Service (IRS) Officer and his wife to a 3 year jail sentence, along with a total...
No Service Tax Payable on expenses incurred by Branch office at Foreign Country in Absence of Occurance of Taxable Activity: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax not payable on expenses incurred by a branch office in foreign country in the...
![No Service Tax Payable on expenses incurred by Branch office at Foreign Country in Absence of Occurance of Taxable Activity: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Bangalore-Excise-and-Customs-Service-Tax-Service-tax-on-foreign-Branch-TAXSCAN.jpg "No Service Tax Payable on expenses incurred by Branch office at Foreign Country in Absence of Occurance of Taxable Activity: CESTAT [Read Order]")
Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTATÂ Partially Remands Matter for Further Document Submission [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) partially remanded the matter concerning refund claims for unutilized CENVAT credit which had been rejected...
![Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTATÂ Partially Remands Matter for Further Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Over-Lack-of-Input-output-Nexus-CENVAT-Credit-taxscan.jpg "Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTATÂ Partially Remands Matter for Further Document Submission [Read Order]")
Appeal cannot be rejected stating non-compliance u/s 129E of Customs Act: CESTAT Sets aside Commissioner Order [Read Order]
In a recent case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an appeal cannot be rejected stating non-compliance under Section 129E of the...
![Appeal cannot be rejected stating non-compliance u/s 129E of Customs Act: CESTAT Sets aside Commissioner Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Bangalore-Customs-Act-Section-129E-penalty-under-Section-114A-CESTAT-Sets-aside-Commissioner-Order-non-compliance-taxscan.jpg "Appeal cannot be rejected stating non-compliance u/s 129E of Customs Act: CESTAT Sets aside Commissioner Order [Read Order]")