![SAD Refund allowable to Importer even if Rate of VAT/Sales Tax is Lower than Rate of SAD or Nil: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/SAD-Refund-VAT-Sales-Tax-SAD-CESTAT-taxscan.jpg "SAD Refund allowable to Importer even if Rate of VAT/Sales Tax is Lower than Rate of SAD or Nil: CESTAT [Read Order]")
SAD Refund allowable to Importer even if Rate of VAT/Sales Tax is Lower than Rate of SAD or Nil: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of SAD is available even if the rate of...
![Benefit under Vivad Se Vishwas Scheme is Optional: Calcutta HC condones Delay in Appeals filed by Revenue in Rs. 38,000 Cr Penny Stock Scam [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Vivad-Se-Vishwas-Scheme-Calcutta-HC-Appeals-Revenue-Penny-Stock-Scam-taxscan.jpg "Benefit under Vivad Se Vishwas Scheme is Optional: Calcutta HC condones Delay in Appeals filed by Revenue in Rs. 38,000 Cr Penny Stock Scam [Read Order]")
![Non-Mentioning of Full Address of Buyer on Invoice: Madras HC orders to release Goods and Vehicles on Payment of 25% of Penalty Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Buyer-Invoice-Madras-Hc-Goods-Vehicles-Payment-Penalty-taxscan.jpeg "Non-Mentioning of Full Address of Buyer on Invoice: Madras HC orders to release Goods and Vehicles on Payment of 25% of Penalty Imposed [Read Order]")
![Royalty Expenditure for Use of Technical Know-How can be treated as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Royalty-Expenditure-Technical-Revenue-Expenditure-ITAT-taxscan.jpeg "Royalty Expenditure for Use of Technical Know-How can be treated as Revenue Expenditure: ITAT [Read Order]")
![Eligibility of Exemption Notification is a Question Relating to Rate of Duty: Calcutta HC dismisses Appeal on Maintainability Ground [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Exemption-Rate-of-Duty-Calcutta-HC-Ground-taxscan.jpeg "Eligibility of Exemption Notification is a Question Relating to Rate of Duty: Calcutta HC dismisses Appeal on Maintainability Ground [Read Order]")
Revenue cannot bypass Pre-Consultation merely because Case is originated from Information provided by Intelligence: Gujarat HC [Read Order]
The Gujarat High Court has held that the revenue cannot ignore the mandatory requirement of pre-consultation notice the origin of the show cause notice is the intelligence gathered from the...
![Revenue cannot bypass Pre-Consultation merely because Case is originated from Information provided by Intelligence: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Pre-Consultation-Gujarat-High-Court-Larsen-Toubro-Justice-J.B.Pardiwala-Justice-Nisha-M.-Thakore-Taxscan.jpeg "Revenue cannot bypass Pre-Consultation merely because Case is originated from Information provided by Intelligence: Gujarat HC [Read Order]")
![Issuance of S. 143(2) Notice Mandatory for S. 153A Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Notice-Proceedings-ITAT-taxscan.jpeg "Issuance of S. 143(2) Notice Mandatory for S. 153A Proceedings: ITAT [Read Order]")
Consumable Tools are 'Revenue' in Nature: ITAT allows Deduction to Walvoil Fluid Power India [Read Order]
The ITAT Bangalore, while granting relief to M/s Walvoil Fluid Power India Pvt Ltd, held that the consumable tools are revenue in nature and therefore, deduction is allowable as expenditure in the...
![Consumable Tools are Revenue in Nature: ITAT allows Deduction to Walvoil Fluid Power India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Consumable-Tools-Revenue-ITAT-Deduction-Walvoil-Fluid-Power-India-taxscan.jpg "Consumable Tools are Revenue in Nature: ITAT allows Deduction to Walvoil Fluid Power India [Read Order]")
Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]
The Income Tax Appellate Tribunal, Chennai bench has held that the amount of expenses incurred on a leased property in order to produce the right ambience to attract customers shall be allowable as...
![Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Expenditure-Leased-Property-Right-Ambience-Attract-Customers-Customers-ITAT-Taxscan.jpg "Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]")
Transaction being Revenue Neutral, does not affect the Interests of Revenue: Delhi HC orders Rs. 349 Cr to Ericsson India [Read Order]
In a major relief to Ericsson India Private Limited, the Delhi High Court has directed the income tax department to release a refund of approx.. Rs. 349 crores, held that a transaction, being revenue...
![Transaction being Revenue Neutral, does not affect the Interests of Revenue: Delhi HC orders Rs. 349 Cr to Ericsson India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Transaction-Revenue-Neutral-Revenue-Delhi-High-Court-Ericsson-India-Ericsson-Taxscan.jpg "Transaction being Revenue Neutral, does not affect the Interests of Revenue: Delhi HC orders Rs. 349 Cr to Ericsson India [Read Order]")
![Madras HC refuses Bail to GST Offender since Investigation is in a Crucial Stage [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Madras-High-Court-Bail-GST-Offender-GST-Investigation-Crucial-Stage-Taxscan.jpeg "Madras HC refuses Bail to GST Offender since Investigation is in a Crucial Stage [Read Order]")
![CESTAT allows Refund of CVD and SAD under GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Refund-CVD-SAD-CGST-Act-TAXSCAN.jpg "CESTAT allows Refund of CVD and SAD under GST Act [Read Order]")