Delhi ITAT confirms Delhi Bureau of Text Books’ educational activity, allowing Section 11 exemption despite surplus from subsidized textbook sales, citing consistent rulings.
The CESTAT Delhi ruled that statements recorded under Section 108 of the Customs Act, 1962, are not valid evidence under Section 138B without proper examination.
Allahabad High Court grants interim relief in a Section 73 GST proceeding, staying coercive action for a petitioner disputing ITC availment due to payment issues.
CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
CESTAT Chennai rules against service tax on reimbursements received by Seamax Shipping India Pvt. Ltd. as a “pure agent,” citing Supreme Court precedent.
Madras High Court condones 58-day delay in SAS Hotels’ tax appeal, citing rectification application pendency, directs 5% additional pre-deposit.
Madras High Court affirms that Section 80HHC deduction is granted without reducing Section 80IB benefit, citing Supreme Court precedents.
ITAT Delhi rules in favor of Spicejet, upholding the deletion of supplementary aircraft rent disallowances, citing consistent past judgments.
CESTAT Chandigarh rules imported goods’ value cannot be solely enhanced based on DRI alerts. It also confirms CVD exemption for polyester fabric, citing Supreme Court rulings.
Punjab & Haryana High Court denies pre-arrest bail to Ripan Jain in a GST fraud case involving fake invoicing and tax rebates, citing prima facie complicity and need for custodial probe.
