News Delhi High Court backs tax withholding on cricket sponsorship remittance — “Right to use the mark was substantive, not incidental”, writ dismissed RawlawJanuary 6, 20268 min read
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
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
News 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 RawlawDecember 13, 20255 min read
News Kerala High Court holds “penalty proceedings cannot survive when the foundation assessment itself fails” — income tax penalties quashed as consequential and unsustainable RawlawDecember 13, 20254 min read
News 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 RawlawNovember 30, 20255 min read
News 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 RawlawNovember 20, 20255 min read
News 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 RawlawNovember 16, 20255 min read
News 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 RawlawNovember 9, 20256 min read
News 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 RawlawAugust 7, 20256 min read
