![TOLA applicable to Income Tax Act beyond previously specified date: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/10/Supreme-Court-Income-Tax-Act-TOLA-Taxscan.jpg "TOLA applicable to Income Tax Act beyond previously specified date: Supreme Court [Read Judgement]")
TOLA applicable to Income Tax Act beyond previously specified date: Supreme Court [Read Judgement]
In a significant relief for the Income Tax Department, the Supreme Court has ruled that the Taxation and Other Laws (Relaxation & Amendment of...
![[BREAKING] GST ITC available on Building Construction if Necessary for “Renting Out”: Supreme Court in Safari Retreats Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-ITC-Supreme-Court-Safari-Retreats-Case-ITC-on-immovable-property-property-construction-taxscan.jpg "[BREAKING] GST ITC available on Building Construction if Necessary for “Renting Out”: Supreme Court in Safari Retreats Case [Read Order]")
![[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Safari-Retreats-Case-Supreme-Court-orissa-high-court-gst-taxscan.jpg "[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]")
![No Penalty under Central Excise Act in absence of Suppression of Fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Central-Excise-Act-No-Penalty-in-absence-of-Suppression-of-Fact-Customs-and-excise-taxscan.jpg "No Penalty under Central Excise Act in absence of Suppression of Fact: CESTAT [Read Order]")
Assigning Reasons or Grounds is Mandatory while Preparing Seizure Memo under Customs Act: Patna HC sets aside Areca Nuts Seizure Memo [Read Order]
The Patna High Court recently annulled the seizure memo of a consignment of areca nuts issued under the Customs Act, 1962. The court ruled that the memo lacked proper justification and the required...
DLP Projectors classified as Data Projectors: CESTAT confirms Exemption for Principal use in Data Projection [Read Order]
The Bangalore bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) confirmed the classification of DLP projectors as "Data Projectors" under CTH 8528 6100, allowing an exemption...
![No GST on Electricity Transmission and Distribution Charges: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Electricity-Transmission-Distribution-Charges-Orissa-HC-taxscan.jpg "No GST on Electricity Transmission and Distribution Charges: Orissa HC [Read Order]")
Extended Period of Limitation not Invocable on Non-Inclusion of VAT in Assessable Value: CESTAT sets aside Duty Demand Order [Read Order]
Recently in a ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), Kolkata, set aside a duty demand order against an assessee concerning the non-inclusion of Value Added Tax (...
![Extended Period of Limitation not Invocable on Non-Inclusion of VAT in Assessable Value: CESTAT sets aside Duty Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Kolkata-CESTAT-duty-demand-order-TAXSCAN.jpg "Extended Period of Limitation not Invocable on Non-Inclusion of VAT in Assessable Value: CESTAT sets aside Duty Demand Order [Read Order]")
Relief to Adani Wilmar: Notional Guarantee Income Increasing Investment Cost cannot be Treated as Actual Income, Rules ITAT [Read Order]
In a recent ruling, the Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that that notional guarantee increasing investment cost cannot be treated as actual income. The...
![Relief to Adani Wilmar: Notional Guarantee Income Increasing Investment Cost cannot be Treated as Actual Income, Rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Relief-to-Adani-Wilmar-Notional-Guarantee-Income-Increasing-Investment-Cost-Treated-Actual-Income-ITAT-taxscan.jpg "Relief to Adani Wilmar: Notional Guarantee Income Increasing Investment Cost cannot be Treated as Actual Income, Rules ITAT [Read Order]")
CESTAT allows CENVAT credit on Service Tax for Bus Transportation utilized for pickup and drop of employees [Read Order]
In a significant ruling, the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) in Mumbai addressed an appeal filed by Skoda Auto India Pvt Ltd against the Commissioner of Central Goods and...
![CESTAT allows CENVAT credit on Service Tax for Bus Transportation utilized for pickup and drop of employees [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-CENVAT-credit-Service-Tax-Service-Tax-for-Bus-Transportation-drop-of-employees-taxscan.jpg "CESTAT allows CENVAT credit on Service Tax for Bus Transportation utilized for pickup and drop of employees [Read Order]")
No CENVAT Credit on Service Tax for Insurance Premium on Outward Transportation of Final Products: CESTAT [Read Order]
In a recent ruling, the Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that appellant was not entitled to Cenvat credit for insurance premiums paid on...
![No CENVAT Credit on Service Tax for Insurance Premium on Outward Transportation of Final Products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Mumbai-service-tax-on-hospitality-Transportation-Tax-TAXSCAN.jpg "No CENVAT Credit on Service Tax for Insurance Premium on Outward Transportation of Final Products: CESTAT [Read Order]")