News Customs excise and service tax appellate tribunal Hyderabad holds “without a consignment note there can be no goods transport agency service” — service tax demand quashed where transport was by individual truck owners RawlawDecember 14, 20255 min read Save
News Customs excise and service tax appellate tribunal Hyderabad holds “job work charges cannot be artificially inflated by notional costs” — service tax demand quashed where valuation ignored actual consideration RawlawDecember 14, 20255 min read Save
News Customs excise and service tax appellate tribunal New Delhi holds “extended limitation cannot be invoked on mere interpretational disputes” — service tax demand on car parking charges quashed for absence of suppression RawlawDecember 14, 20255 min read Save
News Customs excise and service tax appellate tribunal Mumbai rules “deferred sales tax discharged at net present value remains deductible from transaction value” — excise duty demand quashed where sales tax was never retained as consideration RawlawDecember 14, 20255 min read Save
News Income tax appellate tribunal Ahmedabad holds “an assessment cannot be kept in suspense awaiting valuation” — invoking Section 50C without awaiting DVO report renders the assessment legally unsustainable RawlawDecember 14, 20255 min read Save
News Customs excise and service tax appellate tribunal Hyderabad holds “classification must follow tariff headings and not assumptions” — gold pendants covered as jewellery under ASEAN FTA entitled to preferential customs exemption RawlawDecember 14, 20255 min read Save
News Income tax appellate tribunal Mumbai says “reassessment cannot survive when the foundation itself is vitiated” — reopening and Section 68 additions quashed for failure to establish unexplained cash credits RawlawDecember 14, 20256 min read Save
News CESTAT says “a litigant should not suffer for administrative delay beyond his control” — two-year departmental inaction cannot defeat the right to appeal and reassessment claims must be examined on merits RawlawDecember 14, 20256 min read Save
News Delhi High Court refuses bail in NDPS case — “CDR links, abscondence, and commercial quantity recovery satisfy statutory bar” — application dismissed RawlawDecember 13, 20257 min read Save
News Delhi High Court reduces maintenance — “Family Court cannot award over half of husband’s income without basis” — maintenance cut from ₹25,000 to ₹17,000 RawlawDecember 13, 20257 min read Save
