![Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116491-interpretation-cestat-rejects-revenue-attempt-reclassify-specific-goods-under-residuary-headings-taxscan.webp "Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]")
Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has allowed an appeal concerning the classification of...
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]")
![Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2113040-delhi-hc-foreign-exchange-fluctuation-international-transactions-taxscan.webp "Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]")
![S. 153D Approvals Granted to 30+ Cases within Hours by Income Tax Dept: Bombay Slams ‘Casual’ Revenue Approach [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112778-income-tax-casual-revenue-approach-taxscan.jfif "S. 153D Approvals Granted to 30+ Cases within Hours by Income Tax Dept: Bombay Slams ‘Casual’ Revenue Approach [Read Order]")
Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of roaming charges amounting to ₹64,81,13,995 claimed by ruling that the non-deduction of tax on these payments ...
![Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2112001-itat-mumbai-vodafone-disallowance-roaming-charges-citing-binding-precedent-non-deduction-of-tax-taxscan.webp "Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]")
Revenue cannot proceed Against Wife’s Properties for Sales Tax Arrears of Husband: Kerala HC [Read Order]
The Kerala HighCourt recently affirmed that the revenue authorities cannot proceed against the property of a wife for sales tax arrears assessed upon her husband. The observation was made by...
![Revenue cannot proceed Against Wife’s Properties for Sales Tax Arrears of Husband: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111963-revenue-cannot-proceed-against-wifes-properties-sales-tax-arrears-husband-kerala-hc-taxscan.webp "Revenue cannot proceed Against Wife’s Properties for Sales Tax Arrears of Husband: Kerala HC [Read Order]")
‘No Substantial Question of Law’: Delhi HC Rejects Revenue's Challenge in Tupperware India Transfer Pricing Case [Read Order]
The Delhi High Court has dismissed two appeals filed by the Principal Commissioner of Income Tax–7, Delhi, challenging a common order of the Income Tax Appellate Tribunal concerning the financials...
![‘No Substantial Question of Law’: Delhi HC Rejects Revenues Challenge in Tupperware India Transfer Pricing Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111624-delhi-hc-tupperware-india-substantial-question-revenue-challenge-transfer-pricing-case-taxscan.webp "‘No Substantial Question of Law’: Delhi HC Rejects Revenues Challenge in Tupperware India Transfer Pricing Case [Read Order]")
Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the appeal, holding that mobilization advances received during 2009-2010 were not taxable services,...
![Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111260-cestat-hyderabad-service-tax-demand-mobilization-not-taxable-pot-rules-2011-taxscan.webp "Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]")
CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the absolute confiscation of betel nuts and the penalties imposed on two appellants, holding that...
![CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108068-cestat-kolkatta-betel-nuts-cestat-betel-nut-confiscation-case-taxscan.webp "CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]")
Furnace Oil used in Manufacture and Transferred to Branches Outside State: Bombay HC rules Set-Off of Sales Tax Available after 6% Reduction of Purchase Price [Read Order]
The Bombay High Court has affirmed that M/s. Borosil Glass Works Ltd. is entitled to a set-off of sales tax on the purchase of furnace oil, but only after a mandatory reduction of 6% of the purchase...
![Furnace Oil used in Manufacture and Transferred to Branches Outside State: Bombay HC rules Set-Off of Sales Tax Available after 6% Reduction of Purchase Price [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107816-bombay-hc-furnace-oil-taxscan.webp "Furnace Oil used in Manufacture and Transferred to Branches Outside State: Bombay HC rules Set-Off of Sales Tax Available after 6% Reduction of Purchase Price [Read Order]")