![Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-documents-Buyers-CESTAT-taxscan.jpg "Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]")
Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai Bench held that refund claim is hit by bar of unjust enrichment when no...
![No Claim of Refund When Appeal has already been Abated: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Claim-Refund-Appeal-CESTAT-taxscan.jpg "No Claim of Refund When Appeal has already been Abated: CESTAT [Read Order]")
![Not clear about loss occurred due to Embezzlement by Employees, the claim of Loss made by employee not allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/loss-Embezzlement-claim-employee-ITAT-taxscan.jpg "Not clear about loss occurred due to Embezzlement by Employees, the claim of Loss made by employee not allowable: ITAT [Read Order]")
![No Examination of Weighted Deduction claim u/s 35(2AB): ITAT confirms Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Weighted-Deduction-claim-ITAT-Revision-Order-taxscan.jpg "No Examination of Weighted Deduction claim u/s 35(2AB): ITAT confirms Revision Order [Read Order]")
Claim of Interest paid to the Firm on overdrawn Capital is allowable as a Business Expense: ITAT [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that the claim of interest paid to the firm on overdrawn capital is an allowable business expense. Bhawneshwar Kumar, the...
![Claim of Interest paid to the Firm on overdrawn Capital is allowable as a Business Expense: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Claim-interest-paid-capital-business-expense-ITAT-taxscan.jpg "Claim of Interest paid to the Firm on overdrawn Capital is allowable as a Business Expense: ITAT [Read Order]")
No Claim of Capital Loss when revised Income Tax Return filed u/s 139(5) became non-est: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench held that there is no claim of capital loss when revised return filed under Section 139(5) of the Income Tax Act, 1961 became non-est. The...
![No Claim of Capital Loss when revised Income Tax Return filed u/s 139(5) became non-est: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Claim-Capital-Loss-Income-Tax-Return-non-est-ITAT-taxscan.jpg "No Claim of Capital Loss when revised Income Tax Return filed u/s 139(5) became non-est: ITAT [Read Order]")
Educational Institutions making Profits and Gains cannot Claim IT Exemption u/s 10(23C): Supreme Court [Read Judgment]
The Supreme Court of India, in a significant ruling, held that, where the objective of the institution appears to be profit-oriented, such institutions would not be entitled to approval of exemption...
![Educational Institutions making Profits and Gains cannot Claim IT Exemption u/s 10(23C): Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/10/Educational-Institutions-Profits-Gains-Claim-IT-Exemption-Supreme-Court-TAXSCAN.jpg "Educational Institutions making Profits and Gains cannot Claim IT Exemption u/s 10(23C): Supreme Court [Read Judgment]")
Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has ruled that the date of original submission has to be considered on computing the period of one year for a Claim...
![Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Date-Original-submission-considered-Computing-Claim-of-Refund-CESTAT-TAXSCAN-1.jpeg "Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]")
Relief to Singapore Airlines: CESTAT rejects Tax claim of 5 Cr ordered as ‘Deemed Provider’ of OIDAR [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench rejects tax claim of 5 Crores ordered as ‘deemed provider’ of ‘online information data base access or retrieval service’...
![Relief to Singapore Airlines: CESTAT rejects Tax claim of 5 Cr ordered as ‘Deemed Provider’ of OIDAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Relief-Singapore-Airlines-CESTAT-deemed-provider-online-information-TAXSCAN.jpg "Relief to Singapore Airlines: CESTAT rejects Tax claim of 5 Cr ordered as ‘Deemed Provider’ of OIDAR [Read Order]")
Sleeping over Rights for nearly Ten years, cannot take shelter under Law: CESTAT rejects Refund claim [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench rejected claim for refund and held that sleeping over rights for nearly ten years, cannot take shelter under law. The...
![Sleeping over Rights for nearly Ten years, cannot take shelter under Law: CESTAT rejects Refund claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-refund-claim-TAXSCAN.jpeg "Sleeping over Rights for nearly Ten years, cannot take shelter under Law: CESTAT rejects Refund claim [Read Order]")
Supply from DTA to SEZ: CESTAT allows CENVAT Credit Claim by ArcelorMittal Nippon Steel India [Read Order]
In a major relief to ArcelorMittal Nippon Steel India Pvt. Ltd. (Formerly Essar Steel India Ltd.), the Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that, Cenvat...
![Supply from DTA to SEZ: CESTAT allows CENVAT Credit Claim by ArcelorMittal Nippon Steel India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/DTA-SEZ-CESTAT-CENVAT-ArcelorMittal-Nippon-Steel-TAXSCAN.jpg "Supply from DTA to SEZ: CESTAT allows CENVAT Credit Claim by ArcelorMittal Nippon Steel India [Read Order]")