The issue involved denial of service tax refund on employee insurance services in an SEZ unit. The Tribunal held that such insurance services fall within authorised operations and cannot be ...

The appeal involved a legal challenge regarding absence of notice under Section 143(2). The Tribunal held that failure to adjudicate this issue required fresh consideration and remanded the ...

The Tribunal held that an unsigned agreement without corroboration cannot be treated as incriminating material. Proceedings ...

The issue involved levy of late fees on TDS returns processed before statutory amendment. The Tribunal held that absence of enabling provision made such levy invalid and ...

Calcutta High Court rejects Revenue appeal, ruling CBIC’s ₹1 crore threshold applies where no penalty survives. It upholds that a Customs Broker cannot be penalised without proof of mens rea, ...

Applying the computation method laid down in Rajeev Bansal, the Tribunal found the notice was issued late. The ruling confirms that delayed notices are void even with extended ...

The case addressed whether a custodian could be held liable for duty when container contents differed from declared goods. The Tribunal held that without proof of tampered or broken seals, liability ...

The Tribunal held that valuation without giving the assessee an opportunity to object violates natural justice. It remanded the matter for fresh DVO assessment. The ruling stresses procedural ...

The case involved denial of exemption on petroleum-based turnover due to missing evidence. The Court held that the matter should be reconsidered after giving the assessee an opportunity to submit ...

ITAT Mumbai deleted ₹29.22 lakh addition u/s 56(2)(x), holding that stamp duty value on booking/allotment date must be adopted where consideration was fixed earlier and paid through banking channels, ...

The case addressed ambiguity in penalty proceedings where the specific charge was not identified. The Court upheld deletion of penalty due to lack of clarity in the ...

The Tribunal held that cash introduced into capital cannot be treated as unexplained when supported by past savings. It accepted the assessees financial history and balance sheet evidence. The ruling ...