Delhi CESTAT rules ‘Take-Away’ and ‘Home Delivery’ from restaurants are sales, not taxable services. Sets aside demand against Bikanervala Foods. Cites precedents.
Supreme Court sets aside customs duty on imported crude degummed soyabean oil, ruling it’s not an agricultural product under the exemption. Your Taxguru Consultancy & Online Publication
Delhi High Court dismisses Revenue appeal, upholding penalty cancellation on Genpact Services LLC over debated expense classification and vague penalty notice.
Kolkata ITAT removes Rs 1.43 crore addition on share capital, citing funds received in prior years and adequate documentation for current year’s receipts.
Orissa High Court dismisses Viraj Steel’s plea, clarifying tax authorities’ power on confiscation and stressing exhaustion of GST appellate remedies.
Allahabad High Court rules transferring machine between company units for own use is not tax evasion, quashes penalty citing lack of sale intent.
Patna High Court sets aside service tax demand against Power Spectrum, citing over five-year delay in adjudication order after show cause notice.
Karnataka High Court allows Ingersoll-Rand’s tax appeals, clarifying rules on club fees, ad-hoc disallowances, and 80HHC deduction for service income.
ITAT Visakhapatnam dismisses Revenue’s appeal, rules addition based solely on third-party diary notations without corroboration invalid.
Gauhati High Court sets aside GST summary show cause notice and order, reaffirming that a proper SCN is mandatory under Section 73.
