![Samsung Galaxy Tabs Classifiable as ADP Machines/ Tablet Computers, Not Mobile Phone: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Samsung-Order-Samsung-Galaxy-Tabs-ADP-Machines-Tablet-Computers-Not-Mobile-Phone-CESTAT-TAXSCAN.jpeg "Samsung Galaxy Tabs Classifiable as ADP Machines/ Tablet Computers, Not Mobile Phone: CESTAT [Read Order]")
Samsung Galaxy Tabs Classifiable as 'ADP Machines/ Tablet Computers', Not 'Mobile Phone': CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Samsung Galaxy tabs are classifiable as tablet...
![CESTAT Upholds Availment of Exemption from Basic Customs Duty on ground of Demand proposed in SCN on Misconception of Law [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Availment-Exemption-Custom-Duty-ground-Demand-SCN-Misconception-Law-TAXSCAN-2.jpg "CESTAT Upholds Availment of Exemption from Basic Customs Duty on ground of Demand proposed in SCN on Misconception of Law [Read Order]")
![Sanction of Refund Claim of SAD on ground of Genuine Disclosure of Relevant Documents: CESTAT Dismisses Appeal of Revenue [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Sanction-Refund-Claim-SAD-Genuine-Disclosure-Relevant-Documents-CESTAT-TAXSCAN.jpg "Sanction of Refund Claim of SAD on ground of Genuine Disclosure of Relevant Documents: CESTAT Dismisses Appeal of Revenue [Read Order]")
![Providing Uniforms, Books and Transport Services to Students Not main Objects of Trust; Commercial in Nature: ITAT Disallows Income Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Providing-Uniforms-Books-Transport-Service-s-Students-main-ITAT-Income-Tax-Exemption-TAXSCAN.jpg "Providing Uniforms, Books and Transport Services to Students Not main Objects of Trust; Commercial in Nature: ITAT Disallows Income Tax Exemption [Read Order]")
![Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Any-Expenditure-Incurred-service-course-providing-Taxable-Service-Treated-Taxable-Service-TAXSCAN.jpg "Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]")
Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by denying the CENVAT Credit of duty paid on rough castings on the ground of short...
![Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-CENVAT-credit-duty-paid-Rough-Castings-ground-Short-Payment-Duty-TAXSCAN.jpg "Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]")
Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of excise duty paid under mistake cannot be denied when it was filed within the time prescribed...
![Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Duty-Paid-Mistake-Denied-filed-Time-Prescribed-CESTAT-TAXSCAN.jpg "Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]")
Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the levy of the service tax on “renting of immovable property services” was constitutionally...
![Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Levy-Service-Tax-Renting-Immovable-Property-Services-Constitutionally-Valid-CESTAT-TAXSCAN.jpg "Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]")
Disallowance u/a 40A (3) is not applicable when Payment was by Account Payee Cheque or Account Payee DD: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that disallowances under Section 40A (3) of the Income Tax Act, 1961 are not applicable when payment was by account payee cheque or...
![Disallowance u/a 40A (3) is not applicable when Payment was by Account Payee Cheque or Account Payee DD: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-not-applicable-Payment-Account-Payee-Cheque-Account-Payee-DD-ITAT-TAXSCAN.jpg "Disallowance u/a 40A (3) is not applicable when Payment was by Account Payee Cheque or Account Payee DD: ITAT [Read Order]")
Power of Attorney should be verified in Sale of an Inherent Property: ITAT sets aside the Assessment Order [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the power of attorney should be verified in the sale of an inherent property. The assessee is a housewife earning income...
![Power of Attorney should be verified in Sale of an Inherent Property: ITAT sets aside the Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Power-Attorney-verified-Sale-Inherent-Property-ITAT-Assessment-Order-TAXSCAN.jpg "Power of Attorney should be verified in Sale of an Inherent Property: ITAT sets aside the Assessment Order [Read Order]")
Amount given by Co-Purchaser for Services towards Arranging Sale is Income: ITAT confirms Income Tax Addition [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the amount given by the co-purchaser for service towards arranging sales is income. The assessee filed the return of income...
![Amount given by Co-Purchaser for Services towards Arranging Sale is Income: ITAT confirms Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Amount-Co-Purchaser-Services-Arranging-Sale-Income-ITAT-Income-Tax-TAXSCAN.jpg "Amount given by Co-Purchaser for Services towards Arranging Sale is Income: ITAT confirms Income Tax Addition [Read Order]")
ITAT upholds Deletion of Addition u/s 69A of Income Tax Act by CIT(A) on Ground of Genuine Disclosure of Transactions in ROI [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) upheld the deletion of addition made under section 69A of the Income Tax Act,1961 by the Commissioner of Income Tax (Appeals) on the...
![ITAT upholds Deletion of Addition u/s 69A of Income Tax Act by CIT(A) on Ground of Genuine Disclosure of Transactions in ROI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Deletion-Income-Tax-Act-CITA-Ground-Genuine-Disclosure-Transactions-ROI-TAXSCAN.jpg "ITAT upholds Deletion of Addition u/s 69A of Income Tax Act by CIT(A) on Ground of Genuine Disclosure of Transactions in ROI [Read Order]")