![Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106262-dth-component-.webp "Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]")
Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that once a Bill of Entry has been assessed and the...
![Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106918-madras-high-court-taxscan.webp "Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]")
![No Error in Assessment as AO Examined All Expenses and Made Due Inquiry: Allahabad HC Upholds ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107185-allahabad-hc-itat-order-taxscan.webp "No Error in Assessment as AO Examined All Expenses and Made Due Inquiry: Allahabad HC Upholds ITAT Order [Read Order]")
![Assessment Order Allowing Deduction on CSR Expenditure is Not Erroneous: ITAT deletes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/250x150_2106026-csr-csr-expenditure-itat-taxscan.webp "Assessment Order Allowing Deduction on CSR Expenditure is Not Erroneous: ITAT deletes Revision Order [Read Order]")
![Reimbursement of ₹206/MT to UltraTech Not Consideration for Service: CESTAT Rejects Department’s Valuation for Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107286-service-tax-demand-taxscan3.webp "Reimbursement of ₹206/MT to UltraTech Not Consideration for Service: CESTAT Rejects Department’s Valuation for Service Tax Demand [Read Order]")
Goodwill Arising on Amalgamation Qualifies as Intangible Asset Eligible for Depreciation u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Mumbai upheld the allowability of depreciation on goodwill arising from a scheme of amalgamation, holding that such goodwill constitutes an...
![Goodwill Arising on Amalgamation Qualifies as Intangible Asset Eligible for Depreciation u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2106016-itat-ruling-goodwill-asset-taxscan-.webp "Goodwill Arising on Amalgamation Qualifies as Intangible Asset Eligible for Depreciation u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]")
Rajasthan HC Denies Excise Duty Exemption, Holds that Benefits Cannot be claimed when Goods are Sold and Not Actually Exported [Read Order]
The Rajasthan High Court has upheld an order of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruling that a manufacturer cannot claim excise duty exemption on the ground of...
![Rajasthan HC Denies Excise Duty Exemption, Holds that Benefits Cannot be claimed when Goods are Sold and Not Actually Exported [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107208-rajasthan-high-court-excise-duty-exemption-exported-goods-are-sold-taxscan.webp "Rajasthan HC Denies Excise Duty Exemption, Holds that Benefits Cannot be claimed when Goods are Sold and Not Actually Exported [Read Order]")
CESTAT Rules Testing Centre Reimbursements Beyond MCS Scope, Sets Aside Service Tax Demand on Eduquity Career Technologies [Read Order]
Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bangalore bench has ruled that reimbursements received by Eduquity Career Technologies Pvt. Ltd. from BITS Pilani for setting up and...
![CESTAT Rules Testing Centre Reimbursements Beyond MCS Scope, Sets Aside Service Tax Demand on Eduquity Career Technologies [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107220-cestat-centre-reimbursements-service-tax-service-tax-demand-taxscan.webp "CESTAT Rules Testing Centre Reimbursements Beyond MCS Scope, Sets Aside Service Tax Demand on Eduquity Career Technologies [Read Order]")
ED’s Pre-CIRP Attachment Ceases Post Plan Approval: NCLAT Extends S. 32A Protection to Respondent[Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has ruled that the Enforcement Directorate’s (ED) provisional attachment of the respondent properties and accounts made...
![ED’s Pre-CIRP Attachment Ceases Post Plan Approval: NCLAT Extends S. 32A Protection to Respondent[Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107057-cirp-asset-attachment-remains-valid-nclat-taxscan.webp "ED’s Pre-CIRP Attachment Ceases Post Plan Approval: NCLAT Extends S. 32A Protection to Respondent[Read Order]")
GST Appellate Orders Cannot be Reserved and Pronounced Later without Notifying Assessee: Allahabad HC Calls Order ‘Unsustainable’ [Read Order]
The Allahabad High Court has held that GST ( Goods and Services Tax ) appellate orders cannot be reserved on one date and pronounced later without notifying or hearing the assessee, calling such an...
![GST Appellate Orders Cannot be Reserved and Pronounced Later without Notifying Assessee: Allahabad HC Calls Order ‘Unsustainable’ [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107275-gst-appellate-orders-taxscan.webp "GST Appellate Orders Cannot be Reserved and Pronounced Later without Notifying Assessee: Allahabad HC Calls Order ‘Unsustainable’ [Read Order]")
GAIL India’s Goods Detained by GST dept: Allahabad HC Quashes Detention noting Technical Error not Tax Evasion [Read Order]
The Allahabad High Court has set aside the seizure and penalty order imposed on GAIL (India) Ltd. by the GST ( Goods and Services Tax ) authorities, holding that the detention of machinery being...
![GAIL India’s Goods Detained by GST dept: Allahabad HC Quashes Detention noting Technical Error not Tax Evasion [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107192-gail-indias-goods-detained-allahabad-hc-quashes-tax-evasion-taxscan.webp "GAIL India’s Goods Detained by GST dept: Allahabad HC Quashes Detention noting Technical Error not Tax Evasion [Read Order]")