Solony Padhi
Annual Corporate Law Case Digests : NCLAT Rulings of 2025 (Part 9)
ICICI Bank's Status as Secured Creditor Upheld: NCLAT Sets Aside NCLT Order Directing Release of Fixed Deposit Collateral ICICI Bank Lt vs Resolution...
Incidence of Differential Duty Not Transferred to Third Parties: CESTAT Grants BPCL’s ₹6.6Cr Protest Refund u/s 11B [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has allowed Bharat Petroleum Corporation Limited’s refund claim of ₹6.62 crore, ruling that the differential...
![Incidence of Differential Duty Not Transferred to Third Parties: CESTAT Grants BPCL’s ₹6.6Cr Protest Refund u/s 11B [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117152-incidence-duty-transferred-third-parties-cestat-grants-bpcl-protest-refund-taxscan.webp "Incidence of Differential Duty Not Transferred to Third Parties: CESTAT Grants BPCL’s ₹6.6Cr Protest Refund u/s 11B [Read Order]")
Excise Duty Hike Notification Not Published In Gazette When Goods Cleared: CESTAT Rejects Revenue’s Demand on BPCL [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has granted relief to Bharat Petroleum Corporation Limited (BPCL), holding that the excise...
![Excise Duty Hike Notification Not Published In Gazette When Goods Cleared: CESTAT Rejects Revenue’s Demand on BPCL [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117136-site-image-4-t-1.webp "Excise Duty Hike Notification Not Published In Gazette When Goods Cleared: CESTAT Rejects Revenue’s Demand on BPCL [Read Order]")
Once Form 10CCB Filed Prior to Processing, Deduction Cannot be Disallowed: ITAT allows 8.7Cr Deduction u/s 80IB [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that once the audit report in Form 10CCB is filed before the processing of the return, the deduction under Section 80IB(11A)...
![Once Form 10CCB Filed Prior to Processing, Deduction Cannot be Disallowed: ITAT allows 8.7Cr Deduction u/s 80IB [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117148-once-form-10ccb-filed-prior-processing-deduction-cannot-disallowed-itat-allows-87cr-deduction-80ib-taxscan-2.webp "Once Form 10CCB Filed Prior to Processing, Deduction Cannot be Disallowed: ITAT allows 8.7Cr Deduction u/s 80IB [Read Order]")
CESTAT raises Contradictions in VCES Compliance; Remands 34.68 lakhs Service Tax Demand against Sun Direct Distributor [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has remanded a ₹34.68-lakh service tax dispute involving M. Viswanathan, a Sun Direct Distributor, after ...
![CESTAT raises Contradictions in VCES Compliance; Remands 34.68 lakhs Service Tax Demand against Sun Direct Distributor [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117142-cestat-raises-contradictions-vces-compliance-taxscan.jfif "CESTAT raises Contradictions in VCES Compliance; Remands 34.68 lakhs Service Tax Demand against Sun Direct Distributor [Read Order]")
Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]
Holding that film exhibition on a revenue-sharing basis is not a taxable renting service, CESTAT Bengaluru quashed the service tax demand on Kavitha Theatre.The Bench of the Customs, Excise &...
![Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117131-cinema-revenue-sharing-taxable-renting-immovable-property-cestat.webp "Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]")
![Annual Corporate Law Case Digests : NCLAT Rulings of 2025 [Part 3]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115859-nclat-annual-case-digest-2025-part-3-taxscan.webp "Annual Corporate Law Case Digests : NCLAT Rulings of 2025 [Part 3]")