![Supreme Court Clarifies ‘For Use’ Test: Eligibility for Excise Duty Exemption Determined at Time of Procurement, Not Actual Use [Read Judgement]](https://images.taxscan.in/h-upload/2026/03/25/2130187-excise-duty-exemption-site-imagejpg.webp "Supreme Court Clarifies ‘For Use’ Test: Eligibility for Excise Duty Exemption Determined at Time of Procurement, Not Actual Use [Read Judgement]")
Supreme Court Clarifies ‘For Use’ Test: Eligibility for Excise Duty Exemption Determined at Time of Procurement, Not Actual Use [Read Judgement]
In a recent ruling, the Supreme Court of India clarified that tax exemptions linked to the phrase “for use” must be evaluated based on the intended...
![SC Rejects Recall Plea Against SLP Order, Upholds Subsequent OTS & CIRP Withdrawal Cannot Reopen Concluded Proceedings [Read Judgement]](https://images.taxscan.in/h-upload/2026/03/25/2130183-sc-rejects-recall-plea-against-slp-order-upholds-subsequent-ots.webp "SC Rejects Recall Plea Against SLP Order, Upholds Subsequent OTS & CIRP Withdrawal Cannot Reopen Concluded Proceedings [Read Judgement]")
![No Penalty on Custom House Agent Employee for Communicating with Exporter of Impugned Goods: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130103-no-penalty-on-custom-house-agent-employee-for-communicating-with-exporter-of-impugned-goods-site-imagejpg.webp "No Penalty on Custom House Agent Employee for Communicating with Exporter of Impugned Goods: Delhi HC [Read Order]")
![Supreme Court Directs ₹3.5 Cr Deposit Against ₹159 Cr GST Assessment, Bars Coercive Recovery Till Appeal Hearing [Read Judgement]](https://images.taxscan.in/h-upload/2026/03/24/2130100-supreme-court-directs-35-cr-deposit-against-159-cr-gst-assessment-bars-coercive-recovery-till-appeal-hearing-site-imagejpg.webp "Supreme Court Directs ₹3.5 Cr Deposit Against ₹159 Cr GST Assessment, Bars Coercive Recovery Till Appeal Hearing [Read Judgement]")
Marked Differences Exist between Conditions and Considerations in a Contract: CESTAT Allows Appeal [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Hyderabad Bench, noted the difference between conditions and considerations in a contract and allowed the appeal. The facts of...
![Marked Differences Exist between Conditions and Considerations in a Contract: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130063-marked-differences-exist-between-conditions-and-considerations-in-a-contract-cestat-allows-appeal-site-imagejpg.webp "Marked Differences Exist between Conditions and Considerations in a Contract: CESTAT Allows Appeal [Read Order]")
Non-Obstante Clause Capping Liability Cannot Override Independent Interest Obligation of Guarantor: NCLAT Permits ₹67.98 Cr Claim Beyond ₹25 Cr Cap [Read Order]
The National Company Law Appellate Tribunal(NCLAT), New Delhi Bench, held that a non-obstante clause capping liability under a guarantee deed cannot override an independent contractual obligation...
![Non-Obstante Clause Capping Liability Cannot Override Independent Interest Obligation of Guarantor: NCLAT Permits ₹67.98 Cr Claim Beyond ₹25 Cr Cap [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130066-non-obstante-clause-capping-liability-cannot-override-independent-interest-obligation-of-guarantorjpg.webp "Non-Obstante Clause Capping Liability Cannot Override Independent Interest Obligation of Guarantor: NCLAT Permits ₹67.98 Cr Claim Beyond ₹25 Cr Cap [Read Order]")
Unclear Whether Excise Duty can be Demanded on Alleged Diversion of Goods when Duty already Paid: CESTAT Rejects Appeal [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Kolkata Bench, rejected an appeal wherein it was unclear whether excise duty can be demanded on alleged diversion of goods when the...
![Unclear Whether Excise Duty can be Demanded on Alleged Diversion of Goods when Duty already Paid: CESTAT Rejects Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130057-unclear-whether-excise-duty-can-be-demanded-on-alleged-diversion-of-goods-when-duty-already-paid-site-imagejpg.webp "Unclear Whether Excise Duty can be Demanded on Alleged Diversion of Goods when Duty already Paid: CESTAT Rejects Appeal [Read Order]")
Invocation of S. 263 Not Permissible where ITR filed u/s 44AD: ITAT holds S. 68 Inapplicable without Books [Read Order]
The Income Tax Appellate Tribunal (ITAT),Delhi Bench, held that invocation of revisionary jurisdiction under section 263 of the Income Tax Act, 1961, is not permissible where the assessee has filed ...
![Invocation of S. 263 Not Permissible where ITR filed u/s 44AD: ITAT holds S. 68 Inapplicable without Books [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130045-invocation-of-s-263-not-permissiblejpg.webp "Invocation of S. 263 Not Permissible where ITR filed u/s 44AD: ITAT holds S. 68 Inapplicable without Books [Read Order]")
No Need to Re-examine Section 10 Exemption Claim from Income Tax if Opportunity of being Heard not Provided: ITAT Decides in Rs.112 Cr Matter [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench, heard a INR 112 crore matter wherein it was held that there is no need to re-examine exemption from income tax claim if opportunity of...
![No Need to Re-examine Section 10 Exemption Claim from Income Tax if Opportunity of being Heard not Provided: ITAT Decides in Rs.112 Cr Matter [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130053-no-need-to-re-examine-section-10-exemption-claim-from-income-taxjpg.webp "No Need to Re-examine Section 10 Exemption Claim from Income Tax if Opportunity of being Heard not Provided: ITAT Decides in Rs.112 Cr Matter [Read Order]")
CBDT Clarifies: Commissioners Empowered to Condone Delay in Form 10A filings under Section 12A [Read Notification]
The Central Board ofDirect Taxes (CBDT) has issued a new Circular to resolve confusion over who can condone delays in filing Form 10A - the application for registration under Section 12A of the...
![CBDT Clarifies: Commissioners Empowered to Condone Delay in Form 10A filings under Section 12A [Read Notification]](https://images.taxscan.in/h-upload/2026/03/24/2130068-cbdt-clarifies-commissioners-empowered-to-condone-delay-filings-under-.webp "CBDT Clarifies: Commissioners Empowered to Condone Delay in Form 10A filings under Section 12A [Read Notification]")
Deployment of Staff for Rake Movement Falls Under Manpower Supply: CESTAT Quashes ₹7.79 Lakh Service Tax Demand [Read Order]
In a recent ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside a ₹7.79 lakh service tax demand and clarified that services involving deployment...
![Deployment of Staff for Rake Movement Falls Under Manpower Supply: CESTAT Quashes ₹7.79 Lakh Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130042-tax-demandjpg.webp "Deployment of Staff for Rake Movement Falls Under Manpower Supply: CESTAT Quashes ₹7.79 Lakh Service Tax Demand [Read Order]")