Mansi Yadav
![Penalty Not Sustainable when Customs Ignores Assessee’s Valuation: CESTAT Quashes Penalties of Rs 1.57 Crore [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111929-penalty-not-sustainabler-customs-assessee-valuation-cestat-penalties-taxscan.webp "Penalty Not Sustainable when Customs Ignores Assessee’s Valuation: CESTAT Quashes Penalties of Rs 1.57 Crore [Read Order]")
Penalty Not Sustainable when Customs Ignores Assessee’s Valuation: CESTAT Quashes Penalties of Rs 1.57 Crore [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Kolkata, has set aside the penalties imposed upon appellant, a Government...
![Gold Seizure by Customs: CESTAT says Dept failed to prove Seized Gold is Foreign and Smuggled, Orders Release [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111930-gold-seizure-customs-cestat-failed-seized-gold-foreign-smuggled-orders-release-taxscan.webp "Gold Seizure by Customs: CESTAT says Dept failed to prove Seized Gold is Foreign and Smuggled, Orders Release [Read Order]")
![Relief to Aditya Birla Sun Life Insurance: ITAT Quashes Reassessment Notice u/s 148 Issued Beyond Statutory Time Limit Under New Regime [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111731-aditya-birla-sun-life-insurance-taxscan.webp "Relief to Aditya Birla Sun Life Insurance: ITAT Quashes Reassessment Notice u/s 148 Issued Beyond Statutory Time Limit Under New Regime [Read Order]")
![‘No Substantial Question of Law’: Delhi HC Rejects Revenues Challenge in Tupperware India Transfer Pricing Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111624-delhi-hc-tupperware-india-substantial-question-revenue-challenge-transfer-pricing-case-taxscan.webp "‘No Substantial Question of Law’: Delhi HC Rejects Revenues Challenge in Tupperware India Transfer Pricing Case [Read Order]")
![No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111154-no-deemed-dividend-business-advances-holding-subsidiary-companies-itat-taxscan-jpg.webp "No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]")
Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal set aside penalties imposed on two co-noticees in a dispute concerning alleged freight suppression and misdeclaration of ...
![Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110078-cestat-mumbai-deletes-penalties-taxscan.webp "Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]")
License Fee for Goodwill is Revenue Expenditure, Not Prohibited by Law: Delhi HC Rules in Favour of Remfry & Sagar [Read Judgment]
The Delhi High Court has dismissed a batch of appeals filed by the Principal Commissioner of Income Tax–21, challenging the allowance of licence fees paid by M/s Remfry & Sagar for the use of ...
![License Fee for Goodwill is Revenue Expenditure, Not Prohibited by Law: Delhi HC Rules in Favour of Remfry & Sagar [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111607-license-fee-for-goodwill-revenue-expenditure-delhi-hc-taxscan.jfif "License Fee for Goodwill is Revenue Expenditure, Not Prohibited by Law: Delhi HC Rules in Favour of Remfry & Sagar [Read Judgment]")
Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]
The Customs Authority for Advance Rulings (CAAR), New Delhi, has delivered a crucial ruling regarding the Customs Classification and eligibility for concessional Basic Customs Duty (BCD) for key...
![Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109865-caar-electric-accumulators-taxscan.webp "Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]")
Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]
Firstly, it was stated that the GST Compensation Cess of ₹ 400 per tonne on coal has been abolished. Further, the GST rate on coal saw a sharp uptick from 5% to 18%. According to the...
![Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111292-centre-details-gst-reforms-coal-sector-claims-rationalisation-tax-structure-lower-power-costs-taxscan.webp "Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]")
Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ruled that services provided by an Indian subsidiary to its foreign group company amounted to export of services and could...
![Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110063-cestat-wacker-chemie-refund-denial-taxscan.webp "Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]")
Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]
The Tribunal ruled that Exemption Can be sought Throughout proceedings if an Exemption Notification does Not include Time Limit or Procedural Restriction In a major relief to Mars...
![Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110460-absence-time-limit-notification-allows-exemption-claim-taxscan.webp "Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]")