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cricket sponsorship
Posted inNews

Delhi High Court backs tax withholding on cricket sponsorship remittance — “Right to use the mark was substantive, not incidental”, writ dismissed

1. Court’s decision The Delhi High Court dismissed a writ petition challenging a revision order passed under Section 264 of the Income Tax Act, 1961, which had directed withholding tax…
Posted by Rawlaw January 6, 2026
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
Posted inNews

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

Court's decision The Customs excise and service tax appellate tribunal allowed the appeal and set aside the demand of service tax, interest, and penalties. It held that the extended period…
Posted by Rawlaw December 14, 2025
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
Posted inNews

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

Court's decision The Income tax appellate tribunal allowed the appeal and set aside the assessment order, holding that an assessment completed under Section 143(3) while a reference under Section 50C(2)…
Posted by Rawlaw December 14, 2025
Kerala High Court holds “suspicion however strong cannot substitute proof in income tax proceedings” — reassessment and addition based solely on third-party statements set aside
Posted inNews

Kerala High Court holds “suspicion however strong cannot substitute proof in income tax proceedings” — reassessment and addition based solely on third-party statements set aside

Court's decision The Kerala High Court allowed the writ petition and quashed the reassessment proceedings as well as the consequential additions made by the income tax authorities. The Court held…
Posted by Rawlaw December 13, 2025
Kerala High Court holds “penalty proceedings cannot survive when the foundation assessment itself fails” — income tax penalties quashed as consequential and unsustainable
Posted inNews

Kerala High Court holds “penalty proceedings cannot survive when the foundation assessment itself fails” — income tax penalties quashed as consequential and unsustainable

Court's decision The Kerala High Court allowed the appeals and set aside the penalty orders passed under the Income Tax Act, holding that penalty proceedings cannot independently survive when the…
Posted by Rawlaw December 13, 2025
Supreme Court of India holds that “we find no good reason to interfere with the impugned order” — Apex Court upholds CESTAT’s ruling in indirect tax dispute and dismisses appeal filed by revenue authorities
Posted inNews

Supreme Court of India holds that “we find no good reason to interfere with the impugned order” — Apex Court upholds CESTAT’s ruling in indirect tax dispute and dismisses appeal filed by revenue authorities

Court's decision The Supreme Court of India dismissed the appeal preferred by the Appellant authority and refused to interfere with the final order passed by the Customs, Excise and Service…
Posted by Rawlaw November 30, 2025
Kerala High Court holds that “mere extraction of assessment findings cannot satisfy Section 250(6)” — quashes faceless appellate order for failing to record independent reasons
Posted inNews

Kerala High Court holds that “mere extraction of assessment findings cannot satisfy Section 250(6)” — quashes faceless appellate order for failing to record independent reasons

Court's decision The Kerala High Court, per Justice Ziyad Rahman A.A., set aside the faceless appellate order issued by the First Appellate Authority under the Income Tax Act after holding…
Posted by Rawlaw November 20, 2025
CESTAT: “When the Law Itself Does Not Permit Penalty, No Authority Can Create It” — Tribunal Strikes Down Interest, Penalty, Confiscation and Redemption Fine on IGST Demand under Advance Authorization Scheme
Posted inNews

CESTAT: “When the Law Itself Does Not Permit Penalty, No Authority Can Create It” — Tribunal Strikes Down Interest, Penalty, Confiscation and Redemption Fine on IGST Demand under Advance Authorization Scheme

Court’s decision The CESTAT (Customs, Excise and Service Tax Appellate Tribunal, Mumbai), allowed the appeal filed by the importer by setting aside the confiscation, redemption fine, penalty under Section 114A,…
Posted by Rawlaw November 16, 2025
Madras High Court holds that “a statutory appeal cannot be defeated by procedural lapses of the department” — Court sets aside dismissal and restores the assessee’s right to appeal, reinforcing principles of fairness in tax adjudication
Posted inNews

Madras High Court holds that “a statutory appeal cannot be defeated by procedural lapses of the department” — Court sets aside dismissal and restores the assessee’s right to appeal, reinforcing principles of fairness in tax adjudication

Court’s decision The Madras High Court set aside the order of the tax authorities that had dismissed the Petitioner’s statutory appeal on the ground of non-compliance and restored the appeal…
Posted by Rawlaw November 9, 2025
tax refund
Posted inNews

Delhi High Court Reiterates: “Any Amount Paid Towards Tax Under Mistake of Law Must Be Refunded Without Delay” — Relief Granted to R K Tech for Unlawfully Collected Excise Duty on Freight Charges

Court’s Decision The Delhi High Court allowed the writ petition filed by the petitioner-company challenging the rejection of its refund claim for excise duty paid on freight charges. The Court…
Posted by Rawlaw August 7, 2025

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