Tribunal ruled that Education Cess and Secondary & Higher Education Cess cannot be applied twice when determining duty on EOU DTA clearances. The demand was quashed as calculation method adopted by ...

The Court held that even though pre-deposit compliance was disputed, the appellate authority had decided the case on merits. Since the merit findings were not shown to be unreasonable, no interference ...

The Court upheld seizure proceedings after finding that goods were transported without an e-way bill. It ruled that generating the document after interception cannot cure the violation, reaffirming ...

The Tribunal found that the Customs Broker fulfilled obligations by verifying exporter documents, and no requirement existed for deeper background checks. The suspension order was set ...

High Court upholds Tribunal order allowing re-export of restricted chemical goods without penalty or duty, as importer had no intent to distribute ...

The ITAT Hyderabad allowed claims for charitable expenditures after verifying vouchers and accounts, emphasizing that disallowances cannot be made without substantive ...

The Court ruled that the petitioner must challenge the confiscation order through the statutory appellate process, deeming the order served on the date of the judgment and ensuring her right to a ...

The analysis explains why all GST appeals relating to orders communicated before 1 April 2026 must be filed by 30 June 2026, despite the staggered filing schedule. It clarifies how Section 112 ...

Commission payments to agents were held genuine for AY 2013-14 and 2014-15. Tribunal directed deletion of disallowances as payments were backed by bank records, TDS, and recipient ...

Delhi ITAT upholds CIT(A) order, ruling that only profit embedded in alleged bogus purchases can be taxed, not the full purchase ...

ITAT Delhi held that operating a primary school itself constitutes “education,” removing the need for CBSE or DOE affiliation for 12A registration under the Income Tax ...

ITAT Delhi held that AY 2011-12 is barred by limitation under Section 153C as the deemed search year started only when documents were received in 2021, nullifying the reassessment and related ...