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Time Exclusion For Reassessment Applicable Only if Reference Made Under Indo-Swiss DTAA: Delhi High Court 

The Delhi High Court has held that that time exclusion for reassessment applicable only...

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ITC Refund Limitation Must Be Counted Based on Nature of Supply, Not Mechanical Application of S. 54: Delhi High Court

The Delhi High Court has clarified the correct interpretation of limitation under Section 54...

CUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under Customs Law: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad Bench, has held that a...

Insurance, Hedging & Employee Training Services Qualify as Input Services: CESTAT Allows Cenvat Credit

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

Statements Without S. 9D Procedure Not Admissible: CESTAT Quashes Rs. 4.12 Cr CENVAT Credit Demand

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...