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Judiciary

Duty Demand Quashed: DGH Certificate Cannot Add Conditions Beyond Notification

April 21, 2026 171 Views 0 comment Print

The Tribunal held that exemption cannot be denied based on a re-export condition imposed through a DGH certificate when such a requirement is absent in the notification.

ITAT Surat Allows Expense Linked to Settled Dues Despite No Business Income 

April 21, 2026 147 Views 0 comment Print

The Tribunal upheld deletion of expense disallowance after finding that occupation charges were settled during the relevant year. It ruled that such crystallized liabilities are allowable under Section 37(1), dismissing the Revenue’s objections.

Charitable Status Reconsideration Ordered as Fee-Based Activities Alone Not Grounds for 12AB Rejection

April 21, 2026 246 Views 0 comment Print

The case addressed whether charging fees negates charitable status. The Tribunal held that this alone cannot justify rejection and ordered re-examination of the application with proper analysis.

Extended Limitation Period Not Applicable When Demand Arises from Audit Records

April 21, 2026 228 Views 0 comment Print

The order highlights that both improper issuance of notices and incorrect application of law led to invalid recovery proceedings. The Tribunal set aside the demand and granted relief to the appellants.

ITAT Remands Case Due to Lack of Opportunity to Substantiate Bogus Expense Claim

April 21, 2026 1668 Views 0 comment Print

The Tribunal set aside the appellate order as the assessee sought another chance to prove the genuineness of expenses. It directed fresh assessment after proper opportunity of hearing.

Customs Exemption Allowed Without Correlation for Non-Sensitive Inputs but Subject to DFIA Conditions

April 21, 2026 303 Views 0 comment Print

The Authority examined whether importers can claim duty exemption without linking input specifications to export goods. It ruled that such correlation is not required for non-sensitive inputs, but exemption is conditional upon strict compliance with DFIA licence terms, including value caps and usage restrictions.

Advance Ruling Rejected as preserved areca nuts Classification Issue Already Settled by HC

April 21, 2026 201 Views 0 comment Print

The authority refused to entertain the application as the classification of provisionally preserved areca nuts was already decided by the High Court. It held that settled judicial precedent bars fresh rulings on identical issues.

RFP Restriction in Banking Software Tender to Authorized Vendors is Justified: CCI

April 21, 2026 291 Views 0 comment Print

Allegations of an implied anti-competitive agreement between a regulator and a software provider were rejected. The Commission found no material indicating collusion or exclusion of competitors.

Exemption Allowed as Sponsorship and Royalty were Incidental to Charitable Purpose: ITAT Delhi

April 20, 2026 639 Views 0 comment Print

The Tribunal held that receipts from sponsorship and royalty were incidental to the promotion of sports. It ruled that absence of profit motive prevented application of the proviso to section 2(15), allowing exemption under sections 11 and 12.

No Service Tax on Transport Services Without Consignment Notes: CESTAT Allahabad

April 20, 2026 912 Views 0 comment Print

The Tribunal set aside the demand as time-barred and unsupported by evidence beyond third-party income tax data. It held that absence of fraud or suppression invalidated extended limitation.

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