Delhi HC quashes Reassessment Order passed u/s 148A(d) of Income Tax Act on account of failure to hold oral hearing to assessee [Read Order]
In a recent case, the Delhi High Court quashed the assessment order passed under Section 148A(d) of the Income Tax Act, 1961, due to the failure to...
![No PDI charges included in assessable value for purposes of Paying Excise duty: CESTAT Quashes Excise Duty Demand in Favour of Suzuki Motorcycle [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-image-suzuki-.jpg "No PDI charges included in assessable value for purposes of Paying Excise duty: CESTAT Quashes Excise Duty Demand in Favour of Suzuki Motorcycle [Read Order]")
![CESTAT Quashes Denial of Customs Duty Exemption on ground of Procedural Lapse [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Procedural-Lapse-Customs-Duty-taxscan.jpg "CESTAT Quashes Denial of Customs Duty Exemption on ground of Procedural Lapse [Read Order]")
![Immediate Suspension of CB warranted when there is an Apprehension to interfere in Investigation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Suspension-of-CB.jpg "Immediate Suspension of CB warranted when there is an Apprehension to interfere in Investigation: CESTAT [Read Order]")
![Role of CB is limited to File Bill of Entry on basis of Description of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Role-of-CB-Bill-of-entry-CESTAT-Customs-Customs-Broker-Taxscan.jpg "Role of CB is limited to File Bill of Entry on basis of Description of Goods: CESTAT [Read Order]")
Income Tax Act does not cast burden on deductee with regard to Deposit of Money, retained as Tax by Payer: Delhi HC [Read Order]
The Delhi High Court observed that the Income Tax Act, 1961 does not cast a burden on deductee with regard to deposit of money, retained as tax by payer. Ruchir Bhatia, senior standing counsel,...
![Income Tax Act does not cast burden on deductee with regard to Deposit of Money, retained as Tax by Payer: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Act-Deposit-of-Money-Delhi-High-Court-TAXSCAN.jpg "Income Tax Act does not cast burden on deductee with regard to Deposit of Money, retained as Tax by Payer: Delhi HC [Read Order]")
CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the declared unit value of imported auto parts on the ground of absence of...
![CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/imported-Auto-Parts-CESTAT-Undervaluation-Rejection-taxscan.jpg "CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]")
No re-enhancement of value possible once value of goods was enhanced and paid Customs duty thereon: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that re-enhancement of value for assessment purposes, undertaken when the goods were already assessed and...
![No re-enhancement of value possible once value of goods was enhanced and paid Customs duty thereon: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-customs-duty-re-enhancement-taxscan.jpg "No re-enhancement of value possible once value of goods was enhanced and paid Customs duty thereon: CESTAT [Read Order]")
Modification of Already existing Machinery if installed capacity gets increased by more than 25% are Eligible for Duty Exemption: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the modification of already existing machinery if installed capacity gets increased by more than 25%...
![Modification of Already existing Machinery if installed capacity gets increased by more than 25% are Eligible for Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-image-3.jpg "Modification of Already existing Machinery if installed capacity gets increased by more than 25% are Eligible for Duty Exemption: CESTAT [Read Order]")
No Service Tax Leviable on Transportation of ‘Food Stuff’ towards GTA expenses: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that when ‘foodstuff’ was transported, the same would be exempted from payment of Service Tax towards GTA...
![No Service Tax Leviable on Transportation of ‘Food Stuff’ towards GTA expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Transportation-Food-Stuff-Leviable-TAXSCAN.jpg "No Service Tax Leviable on Transportation of ‘Food Stuff’ towards GTA expenses: CESTAT [Read Order]")
CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT credit of excise duty demand which taken on the capital goods on the ground of absence of...
![CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Quashes-CENVAT-credit-Excise-duty-demand-Capital-goods-Customs-TAXSCAN.jpg "CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]")