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  1. CESTAT Kolkata waives Penalty for Lack of Tax Evasion Evidence
  2. Transaction value in Bill of entry cannot be rejected without cogent reasons
  3. ITC Cannot Be Denied merely Based on GSTR 2A & 3B Discrepancies: Kerala HC
  4. WMT Basis for Calculating Duty on Export of Iron Ore Fines prior to 1.5.2022
  5. Aggrieved party is entitled to receive compensation from party who has broken contract
  6. Writ not entertained as authority empowered u/s. 5 of PMLA Act scrutinized material while passing provisional attachment order
  7. Assessment order passed in case of amalgamated entity is null and void
  8. Services by non-resident agent for completion of export commitment doesn’t fall under Fee for Technical Services
  9. TP Adjustment relating to receipt of brand royalty from AE deleted as brand not owned by assessee
  10. Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023 (3rd Phase)
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