Extended Limitation
Direct Tax
ITO Cuts Rs. 1.42 Lakh Income Tax Demand to Rs. 671 Despite S. 154 Time-Limit Objection [READ ORDER]
In a significant taxpayer-relief case, the Income Tax Department has reduced a demand of...
Direct Tax
Bombay High Court Quashes Rs. 20.16 Crore TP Adjustment as Mandatory SCN Was Not Served
The Bombay High Court has set aside a transfer pricing order proposing an adjustment...
Indirect Taxes
SCN Need Not Use Exact Words to Invoke Extended Limitation if Duty Evasion Is Evident: Madras High Court
The Madras High Court has upheld the invocation of the extended limitation period under...
GST
DGGI Can Invoke Extended Limitation Under Section 74 Where Foundational Facts Exist: Madras High Court
The Madras High Court has held that the Directorate General of GST Intelligence (DGGI)...
Indirect Taxes
Extended Limitation Not Invocable Without Proper Verification: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Can’t Be Invoked in Interpretational Service Tax Disputes: CESTAT Quashes RCM Demand Against PSU
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Indirect Taxes
Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Can’t Be Invoked in CERA Audit-Based Dispute: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Cannot Be Invoked Mere on Audit Objections: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CESTAT Upholds Extended Limitation, Rejects Revenue Neutrality Plea In CENVAT Credit Reversal Dispute
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Demand Fails as Undervaluation Not Proven & Extended Limitation Not Invokable in Stainless Steel Coil Imports Case: CESTAT
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Can’t Be Invoked for SAD Demand on FTWZ–DTA Stock Transfers: CESTAT
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Not Invocable in CENVAT Credit Dispute Detected During Audit: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside...
Indirect Taxes
Extended Limitation Can’t Be Invoked in Classification Dispute: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Latest articles
Direct Tax
ITO Cuts Rs. 1.42 Lakh Income Tax Demand to Rs. 671 Despite S. 154 Time-Limit Objection [READ ORDER]
In a significant taxpayer-relief case, the Income Tax Department has reduced a demand of...
Direct Tax
Bombay High Court Quashes Rs. 20.16 Crore TP Adjustment as Mandatory SCN Was Not Served
The Bombay High Court has set aside a transfer pricing order proposing an adjustment...
Supreme Court
Homebuyers Can’t Be Penalised for Developer’s “Past Sins”: Supreme Court Rejects NOIDA’s Time Extension Charges as CIRP Costs
In a significant ruling protecting homebuyers affected by prolonged insolvency proceedings, the Supreme Court...
Supreme Court
S. 106 Can’t Replace Proof of Guilt: Supreme Court Acquits Man in Kidnapping-Murder Case, Calls Investigation ‘Shoddy’
The Supreme Court has acquitted a man convicted in a kidnapping and murder case...