CESTAT set aside the penalty imposed by Revenue Department due to lack of evidence
In M/s. Air India Ltd. v. Commissioner of Customs [Custom Appeal No. 40035 of 2021 – SM dated July 09, […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Amendment in the TN VAT Act for rectification of an anomaly given retrospective effect
In M/s. Nezone Tubes Limited v. The Assistant Commissioner (CT) [W.P. No. 4176 of 2014 and M.P. No. 2 of
Important Pronouncements
Procedural delay in reversing the credit will not disentitle the assessee from claiming refund
The Hon’ble CESTAT, Bengaluru, in the matter of M/s Chariot International Pvt. Ltd. v. Commissioner of Central Tax [Central Excise
Important Pronouncements
Assessee cannot be saddled with tax liability if tax deducted on his income wasn’t deposited by the deductor
In Ashok Kumar B. Chowatia v. Joint Commissioner of Income Tax (TDS), Chennai [W.P. Nos. 31167, 31170, 31172, 31174 of
Important Pronouncements
One-to-one correlation between output service and input service not required for for claiming refund
The Hon’ble CESTAT, Bangalore in General Motors Technical Centre India Pvt. Ltd. v. Commissioner of Central Tax [Service Tax Appeal
Important Pronouncements
HC’s judgment to prevail over CBIC Circular in case of contrary views by HC and the Circular
In C.C.E. & S.T.-Surat-I v. Palak Designer Diamond Jewellery [Excise Appeal No.10239 of 2020 decided on July 23, 2021] the
Important Pronouncements
One-to-one correlation between output service and input service not required for for claiming refund
The Hon’ble CESTAT, Bangalore in General Motors Technical Centre India Pvt. Ltd. v. Commissioner of Central Tax [Service Tax Appeal
Important Pronouncements
IT deduction cannot be claimed during re-assessment if not claimed in original assessment proceedings
In GMR Infrastructure Ltd. v. the Deputy Commissioner of Income Tax [ITA No. 1036 of 2017 decided on July 6,
Important Pronouncements
One-to-one correlation between output service and input service not required for for claiming refund
The Hon’ble CESTAT, Bangalore in General Motors Technical Centre India Pvt. Ltd. v. Commissioner of Central Tax [Service Tax Appeal
Important Pronouncements
Allowed set off of MAT Credit inclusive of Surcharge, Education Cess
In M/s. Tata Motors Ltd. v. DCIT(LTU)-2 [ITA No. 2397/Mum/2019 decided on June 25, 2021], M/s. Tata Motors Ltd. (“the