CESTAT ruled that the appeal abated as no legal representative applied for continuance after the appellant's death under Rule ...

Orissa HC held excise duty already paid cannot be collected again while permitting lifting of backlog MGQ under the interim ...

CESTAT held receipts were inclusive of service tax and directed recomputation after granting cum-tax benefit and considering ...

Karnataka HC held GST liability must be determined under statute, not contract. Directions against GST authorities to pay contractor's tax dues were set ...

ITAT Mumbai held that a deduction claim supported by prevailing judicial precedents cannot attract Section 270A penalty merely because a later retrospective amendment made the claim inadmissible. The ...

ITAT ruled that genuine sale proceeds supported by books, bank records and purchaser details cannot be treated as unexplained cash ...

CESTAT held glucometers are classifiable under CTH 9027 as they perform chemical analysis of blood glucose and dismissed Revenue's ...

CESTAT ruled that Section 51 of the SEZ Act supports refund when services are used for authorised operations despite documentation ...

ITAT deleted the Section 68 addition after holding that the assessee fully established the lender, source of funds and ...

Karnataka HC held excess electricity use alone cannot establish clandestine manufacture or excise evasion without reliable ...

Chhattisgarh High Court upheld ITAT's finding that the reassessment order exceeded the limitation under Section 153 and ...

Madras HC held retrospective cancellation of a supplier's GST registration alone cannot justify denial of ITC. Fresh assessment was ...