The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) rejected the classification of revenue in absence of any independent cogent evidence. The Appellant, M/s Asian Granito India Ltd. imported the Calcite Sand. Based on the...
The Chhattisgarh High Court directed the Commissioner to refer the matter to the GST Council so as to allow TRAN-1 & TRAN-2 return filing if failure of Appellant was due to technical glitches on the...
The Income Tax Appellate Tribunal (ITAT) held that when an entity that was non-existent on the date on which the assessment order was passed, the order would thus be non-est in the eyes of law....
The Customs, Excises, and Service Tax Appellate Tribunal (CESTAT) quashed the demand of the GST Department and held that transfer of goods by way of hiring is the transfer of right to use goods, doesn’t...
The Customs, Excises and Service Taxes Appellate Tribunal (CESTAT) while allowing the application of the appellant held that the appellant imports in bulk for resale and also stocks the goods in sufficient quantity to meet...
The Custom, Excise, Service Tax Appellate Tribunal (CESTAT), while quashing all the impugned order issued by the lower authority held that Directorate General of Valuation (DGOV) cannot override the provisions of Valuation Rules. The tribunal...
The High Court of Chhattisgarh while dismissing the petition held that if the appellant deposits mandatory deposit before the Tribunal within a period of 30 days from passing of this order, then he will be...
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the discount given for non-provision of certain services such as warranty to foreign buyers is not liable under Business Auxiliary Service (BAS) and therefore, no...
The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) upheld the order of the Authority of Advance Ruling (AAR) and held that the carbonated fruit juices such as ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ supplied...
The Karnataka High Court held that refund applications filed under the CENVAT Credit Rules, 2004 cannot be without reference to limitation or time prescribed under Section 11-B of the Central Excise Act, 1944. Appellant is...
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that if a tax is paid along with interest before the issuance of show-cause notice, then, in that case, show-cause notice shall not be issued....
A two-judge bench of the Supreme Court has directed the income tax department to refund an amount of Rs.733 Crores to Vodafone within four weeks subjected to any proceedings that the Revenue may deem appropriate...
The Income Tax Appellate Tribunal (ITAT) held that loss caused due to currency fluctuation on the conversion of USD (US Dollar) into Swiss Franc is a capital loss for the purpose of Income Tax Act,...
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the duty paid on the provisional assessment of bills of entry is legally authorized and the cenvat credit cannot...
In a significant ruling, the High court of Punjab and Haryana held that “Slice” falls under Entry 100D of Schedule-C of the Haryana Value Added Tax (HVAT) Act, 2003 and 5% tax is applicable on...
In a recent ruling, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has asked the Customs department to start an investigation on the system failure which leads to misdeclaration of goods and evasion...
While dismissing the appeal, the Bombay High Court has observed that Income from Sale of Agricultural land will attract Income Tax as the assessee was dealing in the sale of properties. The Appellant Afonzo Real...
The Income Tax Appellate Tribunal (ITAT) of Ahmedabad held that General Deduction allowable on Legal and Professional Fees incurred for the improvement of day to day working of Company. During the course of assessment proceedings,...
The Custom, Excise & Service Tax Appellate Tribunal (CESTAT), West Zone Bench ascertained the relevance of the amendment of Section 110(2) of Customs Act, 1962. In the case of Shreyansh Marble Tiles Pvt. Ltd. vs....
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the provisions of disallowance under section 40(a)(ia) of the Income Tax Act, 1961 does not apply to the short deduction of tax as it...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that Cenvat Credit permissible on renting of premises outside the manufacturing factory unit. The appellant is a manufacturer of “piston ring” having its factory at...
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