CESTATtax
CESTAT Allows Classification of Imported Quicklime Under CTH 2522 10 00
CESTAT has classified imported quicklime under CTH 2522 10 00, enabling the set aside of duty demands and affirming exemption benefits.
Jul 27, 2026Read more →
Court News
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
Delhi High Courttax
Delhi HC Affirms Confiscation of Gold Brought Without Declaration
The Delhi High Court has upheld the confiscation of undeclared gold brought into the country, reaffirming the necessity for compliance with customs declaration requirements.
Jul 27, 2026Read more →
CESTAT Chandigarhtax
Defective PSIC Alone Cannot Justify Confiscation of Imported Scrap: CESTAT Chandigarh
CESTAT Chandigarh ruled that a defective PSIC alone does not justify the confiscation of imported scrap materials, underscoring the need for substantial evidence of objectionable content.
Jul 27, 2026Read more →
CESTATtax
CESTAT Sets Aside Confiscation of Exotic Birds for Lack of Smuggling Proof
CESTAT has set aside the confiscation of exotic birds and animals due to insufficient evidence of smuggling, ruling that the Revenue failed to meet the burden of proof required under the Customs Act.
Jul 27, 2026Read more →
CESTAT Delhitax
CESTAT Sets Aside Customs Duty Demand by Invalidating DRI Rejection of Origin Certificates
The CESTAT Delhi has quashed a customs duty demand invalidated on the basis of the Directorate of Revenue Intelligence's rejection of origin certificates. This ruling emphasizes the necessity for proper verification before rejecting such documents.
Jul 27, 2026Read more →
CESTAT Delhitax
CESTAT Delhi Upholds Inclusion of Downloaded Software Licence Value In Imported Dongles’ Customs Value
In a recent ruling, CESTAT Delhi upheld the inclusion of the software licence value in the customs value of imported dongles. This decision clarifies the valuation criteria for hardware components linked with software.
Jul 27, 2026Read more →
Gauhati High Courttax
Gauhati HC Quashes GST Registration Cancellation Notice for Vagueness
The Gauhati High Court quashed a GST registration cancellation notice for lacking necessary details, emphasizing the need for clarity in notices issued by tax authorities.
Jul 26, 2026Read more →
Income Tax Appellate Tribunal, Kolkatatax
ITAT Deletes Bogus Purchase Addition Where Sales Are Accepted
The ITAT Kolkata has set aside an income tax addition for alleged bogus purchases, as sales were accepted and suppliers confirmed the transactions under Section 133(6). The ruling emphasizes the significance of corroborating evidence in tax assessments.
Jul 26, 2026Read more →
Tribunaltax
ITAT Allows Section 10(10B) Exemption on BSNL VRS Compensation
The ITAT Pune has ruled that ex-gratia compensation received under the BSNL Voluntary Retirement Scheme 2019 is exempt from tax under Section 10(10B) of the Income Tax Act, recognizing it as retrenchment compensation.
Jul 26, 2026Read more →
Tribunaltax
ITAT Deletes Sections 41 & 43 BMA Penalties for ESOP Omission
The ITAT Chennai has deleted penalties under Sections 41 and 43 of the BMA, ruling that the non-disclosure of ESOP shares constituted an inadvertent, bona fide omission. This ruling highlights the importance of intent in penalty assessments.
Jul 26, 2026Read more →
Income Tax Appellate Tribunaltax
ITAT Quashes Revision Order on Limitation Period Computation
The ITAT determined that the limitation period for invoking revisionary jurisdiction must be calculated from the original assessment order date, quashing the related revision order. This ruling underscores the importance of adherence to procedural timelines.
Jul 25, 2026Read more →
Income Tax Appellate Tribunaltax
ITAT Clarifies Right to Carry Forward Capital Loss Despite Delayed Filing of Revised ITR
The ITAT has ruled that taxpayers retain the right to carry forward capital losses even if a revised ITR is filed after the deadline, provided the original ITR was submitted on time. This decision safeguards taxpayer rights within income tax regulations.
Jul 25, 2026Read more →