![S.11 & 12 Exemption Cannot Be Denied Merely Due to Delayed Registration of Trust: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054350-itat-registration-of-trust-exemption-taxscan.webp "S.11 & 12 Exemption Cannot Be Denied Merely Due to Delayed Registration of Trust: ITAT [Read Order]")
S.11 & 12 Exemption Cannot Be Denied Merely Due to Delayed Registration of Trust: ITAT [Read Order]
The Surat Bench of the Income Tax Appellate Tribunal (ITAT) remanded the case concerning the denial of exemption under Sections 11 and 12 of the...
![No Extended Limitation or Penalty Where Clearance Details Were Disclosed in ER-1 Returns: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050407-er-1-returns-cestat-taxscan.webp "No Extended Limitation or Penalty Where Clearance Details Were Disclosed in ER-1 Returns: CESTAT [Read Order]")
![No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SEZs-CESTAT-Refund-Reassessment-taxscan.jpg "No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]")
![Denial of Exemption u/s 54 for Lack of Documents: ITAT Sets Aside CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Exemption-for-Lack-of-Documents-Income-tax-taxscan.jpg "Denial of Exemption u/s 54 for Lack of Documents: ITAT Sets Aside CIT(A) Order [Read Order]")
![Standalone Supply of Food to Patients not Composite Supply, no Exemption applicable under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Standalone-Supply-of-Food-no-Exemption-applicable-under-GST-AAR-Authority-for-Advance-Ruling-GST-catering-contractor-healthcare-services-AAR-Bench-West-Bengal-Taxscan.jpg "Standalone Supply of Food to Patients not Composite Supply, no Exemption applicable under GST: AAR [Read Order]")
SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) Exemption allowable for submersible pumps when its final products were...
![SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-to-Submersible-Pumps-Final-Products-manufactured-standards-of-BIS-CESTAT-taxscan.jpg "SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]")
Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that taking separate exemption for claiming contribution to the gratuity fund was not needed as approval granted to master trust...
![Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Taking-Separate-Exemption-Exemption-Contribution-Taking-Separate-Exemption-for-Claiming-Contribution-to-Gratuity-Gratuity-ITAT-taxscan.jpg "Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]")
CBIC notifies Extension of Exemption of Deposits into Electronic Credit Ledger (ECL) till 30th November 2023 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. No. 69/2023-Customs (N.T.) S.O. 4253(E) issued on 27th September 2023 has notified the extension of exemption of...
Finance Ministry notifies exemption of Pension, PF and Gratuity Benefits for Services rendered by Tribunal Members [Read Notification]
The Ministry of Finance vide notification no. G.S.R. 655(E) issued on 5th September 2023 has notified the Tribunal (Conditions of Service) Second Amendment Rules, 2023. Under the authority granted by...
Central Govt imposes 40% Customs Duty on Export of Onion with immediate effect till 31st December 2023 [Read Notification]
The Central Government vide notification no. 48/2023-Customs, G.S.R. 617(E) issued on 19th August 2023 have imposed 40% customs duty on export of onions to control rise in prices with immediate...
![Central Govt imposes 40% Customs Duty on Export of Onion with immediate effect till 31st December 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Govt-Customs-Duty-Export-Onion-immediate-TAXSCAN.jpg "Central Govt imposes 40% Customs Duty on Export of Onion with immediate effect till 31st December 2023 [Read Notification]")
Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of conducting examination falls under the category of business auxiliary service and was...
![Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Conducting-Examination-BAS-Exemption-Service-Tax-Notification-CESTAT-TAXSCAN.jpg "Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]")
Benefit for Exemption from Excise Duty not Applicable to Goods in which CENVAT Credit of Duty on Inputs Already Taken under Provisions of CENVAT Credit Rules: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the benefit for exemption from excise duty not applicable to goods in respect of which the CENVAT credit...
![Benefit for Exemption from Excise Duty not Applicable to Goods in which CENVAT Credit of Duty on Inputs Already Taken under Provisions of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefit-for-Exemption-from-Excise-Duty-Exemption-Excise-Duty-Benefit-for-Exemption-from-Excise-Duty-not-Applicable-to-Goods-CENVAT-Credit-CENVAT-Credit-Rules-CESTAT-Taxscan.jpg "Benefit for Exemption from Excise Duty not Applicable to Goods in which CENVAT Credit of Duty on Inputs Already Taken under Provisions of CENVAT Credit Rules: CESTAT [Read Order]")