Billboards and Bill of Entry - Can Advertising Spend Trigger Customs Duty?

NCLAT: No “material irregularity” in delayed resolution plan submission if CIRP integrity unharmed

HC: Dismisses writ challenging centre’s SCN; Says section 6 applicability requires factual examination of state-central proceedings

• In Favour of Petitioner
• Citation Number : TS-989-HC(BOM)-2025-GST

ITAT: Mandatory contribution to common effluent treatment plant, not capital in nature, allowable as business expenditure

• In Favour of Assessee
• Citation Number : TS-1625-ITAT-2025(Mum)

HC: Section-74 SCN unjustified, where MRF voluntarily paid tax amid supply confusion; Cites no fraud/suppression

• In Favour of Petitioner
• Citation Number : TS-988-HC(MAD)-2025-GST

ITAT: Date of transfer is legally enforceable sale agreement date, not registration date; Allows Sec. 54 exemption

• In Favour of Assessee
• Citation Number : TS-1624-ITAT-2025(Mum)

HC: Order cannot exceed amount in notice; Grants liberty to issue SCN for excess amount

• In Favour of Petitioner
• Citation Number : TS-987-HC(J&K)-2025-GST

25 Key Excerpts from landmark Bombay HC judgment in Colorcon on DDT v DTAA tax rate controversy

HC: Copy of Bombay HC judgment in DDT vs DTAA tax rate controversy

• In Favour of Assessee
• Citation Number : TS-1623-HC-2025(BOM)

HC: Upholds prosecution in Rs. 348 cr evasion case, rejects constitutional challenge to CBDT Circular

• In Favour of Revenue
• Citation Number : TS-1622-HC-2025(DEL)

HC: Appeal cannot be rejected solely for non-appearance without addressing merits; Quashes CIT(A) order

• In Favour of Assessee
• Citation Number : TS-1618-HC-2025(KER)

HC: Reassessment notice served on non-existing entity, ceased to exist due to amalgamation, invalid

• In Favour of Assessee
• Citation Number : TS-1621-HC-2025(KAR)

AAR: Transport of empty containers by rail taxable at 5% with no ITC benefit

• In Favour of Not Applicable
• Citation Number : TS-986-AAR(GUJ)-2025-GST

HC: Land ownership not mandatory criterion for developers; Upholds Sec.80IB(10) deduction

• In Favour of Assessee
• Citation Number : TS-1620-HC-2025(MAD)

HC: Time-barred rectification order cannot absolve Assessee's tax liability created by proper assessment order

• In Favour of Assessee
• Citation Number : TS-1619-HC-2025(TEL)

HC: Rejects UP Assembly's challenge to Rs. 5.37 cr. award in favour of TCS over cancelled recruitment-exam

ITAT: Confirms CIT(A)’s deletion of Sec.271(1)(c)-penalty; Considers addition deletion in quantum appeal

• In Favour of Assessee
• Citation Number : TS-719-ITAT-2025(Mum)-TP

ITAT: Sets aside final assessment order passed beyond limitation prescribed u/s.144C(13)

• In Favour of Assessee
• Citation Number : TS-718-ITAT-2025(DEL)-TP

ITAT: Remits TP benchmarking of rough diamonds import for lower authorities to examine afresh

• In Favour of Both, Partially
• Citation Number : TS-720-ITAT-2025(Mum)-TP

HC: Failure to consider judicial precedents not rectifiable u/s 254(2); Upholds ITAT’s refusal to rectify

• In Favour of Revenue
• Citation Number : TS-1615-HC-2025(TEL)