![DRP Order passed without containing DIN Number shall be treated as Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-DRP-DIN-Board-of-Direct-Taxation-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "DRP Order passed without containing DIN Number shall be treated as Invalid: ITAT [Read Order]")
DRP Order passed without containing DIN Number shall be treated as Invalid: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Dispute Resolution Panel (DRP) order passed without Document Identification...
![Non-Registration of Gift Deed cant be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold by a Registered Sale Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-Gift-Deed-Sham-Transaction-Sale-Deed-TAXSCAN.jpg "Non-Registration of Gift Deed cant be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold by a Registered Sale Deed: ITAT [Read Order]")
![Income Tax Authorities cannot determine how much expenditure should have been incurred for the purpose of business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-INCOME-TAX-expenditure-Authoritie-TAXSCAN.jpg "Income Tax Authorities cannot determine how much expenditure should have been incurred for the purpose of business: ITAT [Read Order]")
![No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-service-tax-USFDA-export-of-drug-taxscan.jpg "No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]")
![CESTAT quashes Service Tax Demand on ‘Technical Inspection and Certification Agency Service’ on ground of Service Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-service-tax-Agency-Service-Technical-Inspection-taxscan.jpg "CESTAT quashes Service Tax Demand on ‘Technical Inspection and Certification Agency Service’ on ground of Service Tax Exemption [Read Order]")
Service Tax not leviable on Ground that SCN alleges Rendering of Commercial or Industrial Construction Service: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the service tax not leviable on ground that the show cause notice (SCN) alleges rendering of...
![Service Tax not leviable on Ground that SCN alleges Rendering of Commercial or Industrial Construction Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Commercial-or-Industrial-Construction-Service-SCN-Service-Tax-taxscan.jpg "Service Tax not leviable on Ground that SCN alleges Rendering of Commercial or Industrial Construction Service: CESTAT [Read Order]")
Subsidy received from Sale of Mobile Handsets purchased from Independent Vendors is BAS, chargeable to Service Tax: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the subsidy received from sale of mobile handsets purchased from independent vendors is business...
![Subsidy received from Sale of Mobile Handsets purchased from Independent Vendors is BAS, chargeable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Mobile-Handsets-Subsidy-chargeable-taxscan.jpg "Subsidy received from Sale of Mobile Handsets purchased from Independent Vendors is BAS, chargeable to Service Tax: CESTAT [Read Order]")
![Service Tax Demand without verifying Written Submissions: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Re-adjudication-Service-Tax-Written-Submissions-taxscan.jpg "Service Tax Demand without verifying Written Submissions: CESTAT directs Re-adjudication [Read Order]")
CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the confiscation of electric motors under section 111(m) of the Customs Act,1962 on the grounds of...
![CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Electric-Motors-Transaction-Value-Customs-Act-taxscan.jpg "CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]")
No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]
Customs duty is not demandable by invoking an extended period of limitation. The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs Duty...
![No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Customs-Duty-invoking-extended-period-suppression-of-facts-taxscan.jpg "No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]")
Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]
The transaction value of imported goods has to be assessed by the bill of entry which is available at the time of import. The New Delhi bench of the Customs, Excise and Service Tax Appellate...
![Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Assessment-Transaction-Value-goods-taxscan.jpg "Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]")