![Non-Compete Fee Paid to Ward Off Competition is Revenue Expenditure, Not Capital Asset: Supreme Court [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113472-non-compete-fee-paid-ward-off-competition-revenue-expenditure-capital-asset-supreme-court-taxscan.webp "Non-Compete Fee Paid to Ward Off Competition is Revenue Expenditure, Not Capital Asset: Supreme Court [Read Judgment]")
Non-Compete Fee Paid to Ward Off Competition is Revenue Expenditure, Not Capital Asset: Supreme Court [Read Judgment]
The Supreme Court of India has ruled that non-compete fees paid by an assessee to prevent competition are allowable as revenue expenditure under the...
![Recovery Beyond 20% of Disputed IT Demand Held Unfair During Appeal Stage: Calcutta HC Orders Refund [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113458-calcutta-hc-vat-refund-taxscan.webp "Recovery Beyond 20% of Disputed IT Demand Held Unfair During Appeal Stage: Calcutta HC Orders Refund [Read Order]")
![Failure to Supply Certificate and Consider Delay Vitiates OPDR Proceedings: Orissa HC Quashes ₹40.49‑Crore Electricity Duty Recovery [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113353-failure-supply-certificate-consider-delay-vitiates-opdr-proceedings-orissa-hc-quashes-4049crore-electricity-duty-recovery-taxscan.webp "Failure to Supply Certificate and Consider Delay Vitiates OPDR Proceedings: Orissa HC Quashes ₹40.49‑Crore Electricity Duty Recovery [Read Order]")
Drawback on Exports Delivered to Dubai Instead of Russia: CESTAT Quashes Rs. 31.66 Lakh Disallowance, sets aside Confiscation Order [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, held that export is complete once goods are taken out of India to any place outside India, and drawback...
![Drawback on Exports Delivered to Dubai Instead of Russia: CESTAT Quashes Rs. 31.66 Lakh Disallowance, sets aside Confiscation Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113372-drawback-exports-delivered-dubai-instead-russia-cestat-taxscan.webp "Drawback on Exports Delivered to Dubai Instead of Russia: CESTAT Quashes Rs. 31.66 Lakh Disallowance, sets aside Confiscation Order [Read Order]")
Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]
The Chandigarh Bench of the Customs, Exciseand Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on the reimbursement of electricity charges, as electricity is ...
![Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113168-reimbursement-electricity-charges-taxable-service-cestat-sets-aside-service-tax-demand-ubico-network-taxscan.webp "Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]")
Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]
Meta: Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT Sets Aside Forfeiture The New Delhi Principal Bench of the Customs, Excise, and Service Tax...
![Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113226-cigarette-packs-lacking-mandatory-declarations-had-destroyed-not-auctioned-cestat-sets-aside-forfeiture-taxscan.webp "Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]")
Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]
The Kolkata Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) quashed a ₹9.26 crore excise duty demand against a 100% EOU, holding that the Revenue failed to follow the mandatory...
![Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113340-cestat-1.webp "Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part V]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112986-annual-tax-corporate-law-digest-2025-complete-supreme-court-part-5-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part V]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VI]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112537-annual-tax-corporate-law-high-court-cases-digest-2025-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VI]")
![ROC Imposes Penalty for Dividend Account Non‑Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113354-roc-imposes-penalty-dividend-account-non-compliance-taxscan.webp "ROC Imposes Penalty for Dividend Account Non‑Compliance [Read Order]")