Gujarat HC Quashes ₹464-Crore SCN under Customs Act for Palm Kernel Oil Imports, Holding Authorities Cannot Superimpose End-Use Test Not Stipulated in Tariff or Notification
The Gujarat High Court set aside a show-cause notice issued under the Customs Act, 1962 concerning the import of crude palm kernel oil, holding that...
![ITAT Restores 10(23C)(vi) Exemption to Education Trust: Finds No Evidence of Personal Benefit or Misuse of Funds [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108600-itat-exemption-education-funds-taxscan.webp "ITAT Restores 10(23C)(vi) Exemption to Education Trust: Finds No Evidence of Personal Benefit or Misuse of Funds [Read Order]")
![Tugs Classified under Chapter 89, Not ‘Machinery or Equipment’: CESTAT Rejects Exemption Claim but Allows Drawback [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106841-cestat-ahmedbad-cestat-rejects-exemption-claim-taxscan.webp "Tugs Classified under Chapter 89, Not ‘Machinery or Equipment’: CESTAT Rejects Exemption Claim but Allows Drawback [Read Order]")
![Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101944-itat-mumbai-bonus-shares-tata-social-welfare-trust-taxscan.webp "Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]")
CESTAT holds Exemption under Notification 19/2009-ST as Prospective, upholds Right to Tax Option under Rule 6(7B) [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has partly allowed an appeal filed by M/s Foundation One Infrastructures Pvt. Ltd., holding that while the...
![CESTAT holds Exemption under Notification 19/2009-ST as Prospective, upholds Right to Tax Option under Rule 6(7B) [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094373-cestat-cestat-holds-exemption-exemption-under-notification-taxscan.webp "CESTAT holds Exemption under Notification 19/2009-ST as Prospective, upholds Right to Tax Option under Rule 6(7B) [Read Order]")
Supply of Medicines to In-patients by Pharmacy amounts to Composite Supply, exempt from GST: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has held that the supply of medicines and consumables to in-patients during their admission in a hospital constitutes a composite supply of...
![Supply of Medicines to In-patients by Pharmacy amounts to Composite Supply, exempt from GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082276-supply-medicines-taxscan.webp "Supply of Medicines to In-patients by Pharmacy amounts to Composite Supply, exempt from GST: AAR [Read Order]")
![2% TDS demand issued against CHA, No Proof Filed for Exemption: Madras grants Final Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082218-tds-cha-madras-grants-taxscan.webp "2% TDS demand issued against CHA, No Proof Filed for Exemption: Madras grants Final Opportunity [Read Order]")
Manufacturer Cannot Pay Duty on One Brand and Claim SSI Exemption on Another in Same FY: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a manufacturer cannot pay excise duty on one brand and simultaneously claim Small Scale Industry...
![Manufacturer Cannot Pay Duty on One Brand and Claim SSI Exemption on Another in Same FY: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071877-manufacturer-brand-claim-ssi-exemption-cestat-taxscan.webp "Manufacturer Cannot Pay Duty on One Brand and Claim SSI Exemption on Another in Same FY: CESTAT [Read Order]")
S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled a valid registration under Section 12A of the Income Tax Act, 1961 is mandatory to claim exemptions under Sections 11 and...
![S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071429-itat-upholds-s12a-registration-mandatory-town-planning-authority-taxscan.webp "S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]")
Bus Transport Availed by Students and Staff on Hire is Not a Service Provided to the School: AAR Rules No GST Exemption [Read Order]
The Tamil NaduAuthority for Advance Ruling (AAR) held that transportation services paid for by students and staff on an individual basis, and not by the school itself does not qualify as services...
![Bus Transport Availed by Students and Staff on Hire is Not a Service Provided to the School: AAR Rules No GST Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071308-gst-gst-exemption-taxscan.webp "Bus Transport Availed by Students and Staff on Hire is Not a Service Provided to the School: AAR Rules No GST Exemption [Read Order]")