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CESTAT Chennai: Used Railway Rails Unfit for Reuse Classifiable as Ferrous Scrap, Not Railway Material

CESTAT Chennai: Used Railway Rails Unfit for Reuse Classifiable as Ferrous Scrap, Not Railway Material

#CustomsDuty #CESTAT #TariffClassification #FerrousScrap #ValuationRules

CESTAT Chennai: Used Railway RailsUnfit for ReuseClassifiable as Ferrous Scrap, Not Railway MaterialTheCustoms, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has delivered a significant ruling on the classification of imported used railway rails, holding that their tariff treatme...

India - Customs Excise & Service Tax Appellate Tribunal • Classification of goods under Customs Tariff; Valuation under Customs Valuation Rules, 2007 • 24 Sep 2026
Defective Section 148 Notice Leads ITAT Delhi to Quash RNT Metals' Reassessment and Regular Assessment

Defective Section 148 Notice Leads ITAT Delhi to Quash RNT Metals' Reassessment and Regular Assessment

#ITAT #TaxLitigation

DefectiveSection 148Notice Leads ITAT Delhi to Quash RNT Metals' Reassessment and Regular AssessmentIn a significant ruling that underscores the strict procedural requirements under theIncome Tax Act, theIncome Tax Appellate Tribunal (ITAT) Delhibench has quashed both the reassessment proceed...

India - Income Tax Appellate Tribunal • Section 148, Section 143(3), Section 132 • 24 Sep 2026
CESTAT Chennai quashes royalty addition for CET Power Solutions India Pvt Ltd on nexus condition

CESTAT Chennai quashes royalty addition for CET Power Solutions India Pvt Ltd on nexus condition

#CustomsLaw #ImportValuation

CESTAT Chennai quashes royalty addition for CET Power Solutions India Pvt Ltd on nexus conditionTheCustoms, Excise and Service Tax Appellate Tribunal (CESTAT)in Chennai has set aside an order that addedroyaltypayments made by CET Power Solutions India Pvt. Ltd. to its foreign collaborator to ...

India - Customs Excise & Service Tax Appellate Tribunal • Rule 10(1)(c) Customs Valuation Rules, 2007 • 24 Sep 2026
CESTAT Mumbai Sets Aside ₹6.01 Crore Duty Demand Against Navayuga Engineering Over Helicopter Parts

CESTAT Mumbai Sets Aside ₹6.01 Crore Duty Demand Against Navayuga Engineering Over Helicopter Parts

#CESTAT #TaxLitigation

CESTAT Mumbai Sets Aside ₹6.01 Crore Duty Demand Against Navayuga Engineering Over Helicopter PartsIn a significant ruling that clarifies the scope of customs duty exemptions for infrastructure companies, theMumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has se...

India - Income Tax Appellate Tribunal • Customs Duty Exemption for Capital Goods • 24 Sep 2026
Delhi High Court Begins Hearing Mastercard Tax Dispute Afresh After Eight Years

Delhi High Court Begins Hearing Mastercard Tax Dispute Afresh After Eight Years

#TaxDispute #CorporateTax

Delhi High CourtBegins HearingMastercardTax Dispute Afresh After Eight YearsIn a significant development for corporate tax litigation, theDelhi High Courthas commenced afresh hearingin the long-pending tax dispute involving global payments giantMastercard. The case, which has languished for o...

India - High Court of Delhi • Income Tax Act / Tax Dispute • 23 Sep 2026
Different Evidence View Fails to Justify ITAT Interference: Calcutta High Court in Utkarsh Rai Case

Different Evidence View Fails to Justify ITAT Interference: Calcutta High Court in Utkarsh Rai Case

#ITAT #IncomeTax

Different Evidence View Fails to Justify ITAT Interference: Calcutta High Court in Utkarsh Rai CaseIn a significant ruling that reinforces the limited scope ofappellate interferencein tax matters, theCalcutta High Courtheld on22 Septemberthat a mere difference in appreciation of evidence by t...

India - High Court of Calcutta • Section 260A of Income Tax Act • 23 Sep 2026
Delhi High Court Refuses Writ Petition, Directs CIT(A) to Decide Appeal Within Two Months

Delhi High Court Refuses Writ Petition, Directs CIT(A) to Decide Appeal Within Two Months

#IncomeTax #DelhiHighCourt

Delhi High Court Refuses Writ Petition, Directs CIT(A) to Decide Appeal Within Two MonthsTheDelhi High Courthas declined to entertain a writ petition challenging an assessment order passed underSection 143(3) of theIncome Tax Act, 1961, observing that the assessee had already invoked thestatu...

India - High Court of Delhi • Section 143(3) Assessment / Writ Jurisdiction • 23 Sep 2026
Calcutta High Court Rules ATMs Are Computers, Allows Higher Depreciation for Royal Bank of Scotland

Calcutta High Court Rules ATMs Are Computers, Allows Higher Depreciation for Royal Bank of Scotland

#IncomeTax #CalcuttaHighCourt

Calcutta High Court Rules ATMs Are Computers, Allows Higher Depreciation for Royal Bank of ScotlandIn a significant ruling for banking and tax law practitioners, theCalcutta High Courthas held that Automated Teller Machines (ATMs) qualify as “computers” for the purpose of claiming a higherdep...

India - High Court of Calcutta • Depreciation under Income Tax Rules, DTAA • 23 Sep 2026
Karnataka High Court sets aside revision notice over ₹27.13 crore tax refund to Mukesh Bansal

Karnataka High Court sets aside revision notice over ₹27.13 crore tax refund to Mukesh Bansal

#TaxLaw #KarnatakaHighCourt #IncomeTax

Karnataka High Court sets aside revision notice over ₹27.13 crore tax refund to Mukesh BansalIn a significant ruling that clarifies the limits of theIncome Tax Department's revisional powers, theKarnataka High Courthas set aside revision proceedings initiated against entrepreneur Mukesh Bansa...

India - High Court of Karnataka • Section 263 of the Income Tax Act, 1961 • 23 Sep 2026
CESTAT Chennai: Service Tax Rate on Foreign Services Based on Receipt Date, Not Payment Date

CESTAT Chennai: Service Tax Rate on Foreign Services Based on Receipt Date, Not Payment Date

#ServiceTax #CESTAT #ReverseCharge #Taxation #IndirectTax

CESTAT Chennai: Service Tax Rate on Foreign Services Based on Receipt Date, Not Payment DateTheCustoms, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has delivered a significant ruling on the application of service tax to services received from foreign providers. In a judgment th...

India - Latest News • Service Tax - Reverse Charge Mechanism - Rate Determination • 23 Sep 2026
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