Mariya Paliwala

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the preferential location charges charged by the builder includible in the taxable value of the service tax levy.

The Delhi High Court has held that the Assessing Officer (AO) ought to grant TDS credit in compliance with the Income Tax Appellate Tribunal's (ITAT's) directions.

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while reducing the quantum of the redemption fine, held that imposing a redemption fine equal to the value of goods is harsh.The bench of Justice Dilip Gupta (President) and P. V. Subba Rao (Technical Member) has observed that the total unbranded goods were valued at Rs. 1,65,49,893/-, and a redemption fine of...

The Madras High Court has quashed the order, not condoning the delay of 1 day, on the ground that the extended time limit for availing input tax credit (ITC) is retrospectively applicable.

The Madras High Court has condoned the delay of 285 days in filing the appeal on the grounds that the notices were uploaded on the GST portal but no hard copy was served on the assessee.The bench of Justice Krishnan Ramasamy has observed that the delay was not wilful but due to bona fide reasons, and a reasonable cause has been shown by the petitioner for the delay. The petitioner/assessee is...

Amount Paid For Obtaining Mining Rights In E-Auctions Can't Be Construed As Income; Delhi High Court Quashes Reassessment Order

Bombay High CourtNon-Submission Of “Bill Of Export” Can't Be Treated As Non-Discharge Of Export Obligation, If Supply To SEZ Unit Is Proved: Bombay High CourtCase Title: Phoenix Industries Limited...

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that an incorrect address mentioned in invoices cannot be a reason to deny CENVAT credit.

SEZ Unit In India Is A Territory Deemed To Be Outside India, No Excise Duty Payable On Manufacturing Goods: CESTAT

Income Tax Deduction Allowable To Interest Income 'Attributable' To Cottage Industry Business: ITAT