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#exemption

News

Delhi High Court dismisses Revenue appeal in service tax exemption case — “CESTAT rightly remanded for verification; no substantial question of law arises”

RawlawMarch 4, 20265 min read
News

Delhi High Court orders customs re-assessment for electric golf carts wrongly charged infrastructure cess — “Technical glitch can’t defeat exemption”, refund directed within two months, writ disposed

RawlawJanuary 6, 20266 min read
News

Delhi High Court dismisses challenge to Sports Code relaxations, and blocks disputed EOGM — “Clubs have no governance rights, exemptions subject to scrutiny, judicial restraint reaffirmed”

RawlawDecember 27, 20255 min read
News

Bombay High Court Holds Sales Tax Incentives for Industries in Backward Areas as Capital Receipts Not Taxable, Clarifies “Purpose Test” Over Form, Enabling Industries to Claim Exemption for Setting Up New Units

RawlawJuly 6, 20255 min read
News

Bombay High Court Quashes Income Tax Reassessment Against Bharat Petroleum Corporation Limited for Alleged Wrong Dividend Exemption, Holding No Failure to Disclose Material Facts and Reopening Beyond Limitation is Invalid Under First Proviso to Reassessment Powers

RawlawJuly 6, 20255 min read
News

Kerala High Court- “Once advance authorisation is granted and not cancelled, Customs authorities cannot deny exemption merely on nomenclature disputes.” 

RawlawJune 28, 20255 min read
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