Tribunals and Commissions judgments

CESTAT Hyderabad rules remuneration paid to Managing Directors and Whole-time Directors as salary falls under Section 65B(44)(b) exclusion, dismissing a Rs. 9.98 crore Service Tax demand. The ruling clarifies employer-employee relationship for tax purposes, impacting corporate tax structuring and director compensation models.

CESTAT Kolkata sets aside denial of preferential tariff benefits under the ASEAN-India Free Trade Area (AIFTA) for imported stainless steel coils. The tribunal held that non-cooperation by an overseas supplier alone cannot invalidate a Certificate of Origin without formal treaty mechanisms or adjudication. The ruling clarifies that customs authorities must follow due process before denying treaty benefits.

ITAT Delhi sets aside ex-parte dismissal by CIT(A) for non-prosecution, holding Section 250(6) mandates reasoned orders on merits. Remand directs fresh adjudication, reinforcing statutory compliance and natural justice in tax appeals.

CESTAT Chennai rules co-owners of commercial property cannot be treated as an 'association of persons' for service tax on rental income, setting aside demands and upholding individual assessment. The ruling clarifies that co-ownership does not trigger collective liability under service tax laws, benefiting small property owners.

ITAT Jaipur set aside an unexplained money addition of Rs.10,90,100 u/s 69A after finding assessee's cash withdrawals sufficient to cover credit card payments. The ruling clarifies that correlated withdrawals can rebut Section 69A additions, impacting taxpayers facing similar assessments.

National Green Tribunal, Southern Zone directs Mancherial Municipal Corporation to convert the Andalamma Colony dump site into a scientifically managed waste processing facility under the Solid Waste Management Rules, 2026. The order addresses persistent fire hazards and public nuisance from unscientific waste disposal, mandating compliance with statutory processing standards.

CESTAT Chennai remands excise appeals dismissed as time-barred, ruling that the department must prove service of orders before the limitation period begins. Fresh adjudication ordered within 90 days, reinforcing natural justice and procedural fairness in excise proceedings.

National Green Tribunal Southern Zone reinstated a jaggery unit's Consent to Operate after verifying compliance with Tamil Nadu Town and Country Planning Act land-use norms and TNPCB environmental safeguards. The ruling underscores strict scrutiny of unauthorized industrial activity on agricultural land despite pending land classification.

ITAT Bangalore allows ₹1.47 crore success fee paid to Singhi Advisors as deductible under Section 48(i) ITA, holding it was incurred wholly and exclusively for facilitating share transfer. The ruling clarifies capital gains computation for individual taxpayers engaged in share transactions.

ITAT Jaipur quashed an assessment under Section 153C of the Income Tax Act, 1961, after finding the Assessing Officer failed to apply mind while recording satisfaction. The ruling underscores strict compliance with statutory prerequisites for invoking Section 153C, impacting pending and future assessments based on similar jurisdictional flaws.

The Competition Commission of India closed Case No. 30 of 2025 after finding no prima facie violation of Sections 3(4) or 4 of the Competition Act in Jindal Stainless' nickel supply arrangements. The ruling clarifies standards for exclusive dealing and market foreclosure under the Act, impacting cross-border supply chain disputes.

CESTAT Chennai rules that the extended limitation period under Cenvat Credit Rules cannot be invoked when the department was already aware of the facts. The Rs. 39,99,079 demand was set aside as time-barred, reinforcing that suppression of facts is essential for invoking the extended period.

ITAT Jaipur quashes Section 153C assessment for AY 2014-15, ruling seized agreement dated 2012 irrelevant as it pertained to a prior year. The ruling clarifies jurisdictional limits on incriminating material under Section 153C, impacting future assessments based on third-party searches.

CESTAT Ahmedabad quashed service tax demand despite payment under wrong assessee code, ruling bonafide error negates evasion intent. The ruling clarifies that procedural lapses without fraudulent motive do not constitute non-payment under Section 73 Finance Act 1994, protecting taxpayers from extended limitation periods.

The ITAT Jaipur bench quashed penalty under Section 271(1)(c) after the assessee settled quantum dispute under the Direct Tax Vivad Se Vishwas Scheme 2020, holding that Section 5 grants immunity from penalty post-scheme settlement. This ruling clarifies that penalty proceedings cannot survive once a dispute is resolved under the DTVSV Act.

Supreme Court set aside a Rajasthan High Court order quashing a Section 148 reassessment notice, restoring the Income Tax Appellate Tribunal Jaipur’s jurisdiction to re-examine the case under the Faceless Assessment Scheme. The ruling clarifies that appellate jurisdiction under the Act remains distinct from writ jurisdiction, impacting reassessment proceedings pending before ITAT.

ITAT Delhi rules that disallowance under Section 14A read with Rule 8D cannot be factored into book profit computation for MAT under Section 115JB. The ruling clarifies that such disallowances remain excluded from MAT calculations, impacting corporate tax assessments.

The Competition Commission of India closed Case No. 27 of 2025 after finding no contravention of Sections 3 or 4 of the Competition Act, 2002 in DIAL's award of security contracts to RAXA. The ruling clarifies that related-party transactions must still meet arms-length standards to avoid dominance abuse allegations.

NGT Pune Bench quashed environmental clearance granted to M/s Deepak Chem Tech Limited for concealing interlinked linear infrastructure and project splitting in a 90 MW coal captive power plant. The ruling underscores the mandatory disclosure of interdependent projects and linear structures in EIA Form 1, setting a precedent for stricter compliance in industrial clearances.

Kolkata ITAT quashed reassessment notices under Section 148A for failing to provide the mandatory 7-day compliance period and unsigned notices, reinforcing strict procedural safeguards in tax reassessment. The ruling underscores the importance of adherence to statutory timelines for notices issued under the Income Tax Act, impacting future reassessment proceedings.

Kolkata ITAT rules the 10% tolerance band under Section 43CA applies to past transfers, granting relief where sale consideration is within 10% of stamp duty valuation. The ruling impacts real estate transactions assessed under the Income Tax Act, offering retrospective clarity for taxpayers facing valuation disputes.

ITAT Delhi bench ruled that orders giving effect to ITAT decisions are appealable under Section 246A, and CIT(A) can adjudicate interest u/s 244A adjustments. Clarifies refund computation mechanics and jurisdictional limits for tax appeals.

ITAT Surat bench rules BSNL VRS 2019 compensation as exempt under Section 10(10B) of the Income-tax Act, 1961, treating it as retrenchment compensation. The ruling allows appeals and directs refund of TDS deducted on such payments.

ITAT Kolkata set aside ₹13.5 lakh addition under Section 68 for unexplained share capital after the assessee furnished investor details, PANs, and source of funds. The ruling clarifies the evidentiary burden required to rebut Section 68 presumptions in share premium cases.