Cut, Curved Molybdenum Sheets Are Finished Articles; CESTAT Delhi Upholds Higher Customs Duty On Siria Impex

Molybdenum sheets that are cut, curved and shaped for use in automobile lighting cease to be “sheets” and become finished articles, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held.A bench of Judicial Member Dr. Rachna Gupta and Technical Member Hemambika R. Priya delivered the ruling.The tribunal allowed the department's appeals against Siria Impex Private Limited and restored the demand of differential duty along with the penalty. The dispute arose from...

Capgemini Not Liable To Pay Advance Tax Interest For Period Before Commencement Of Business: ITAT Mumbai

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that Capgemini IT Solutions India Private Limited cannot be charged interest for delay in paying advance tax for the period before it started its business in October 2019. “The levy of interest under section 234C in respect of the instalments falling due prior to 17.10.2019 is not sustainable in law.”, it observed.The bench of Judicial Member Kavitha Rajagopal and Accountant Member Makarand Vasant Mahadeokar passed the order...

CESTAT Delhi Orders Interest Payable On ₹113.69 Crore Deposited By Nikon India During Supreme Court Appeal

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has ruled in favour of Nikon India in a customs dispute over import of digital cameras, holding that the Customs department must pay interest on Rs. 113.69 crore deposited under directions of the Supreme Court. A Bench of President Justice Dilip Gupta and Technical Member Hemambika R. Priya held that once the Supreme Court directed refund of the amount with interest, the department was bound to follow that direction...

CESTAT Quashes ₹10.8 Crore Customs Duty Demand, Rejects Reliance On Wikipedia, Internet Material

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a Rs. 10.8 crore customs duty demand and penalties against a marble importer, finding that in this case the allegation of diversion of imported marble into the domestic market was based on Wikipedia and other internet material, as well as unproven third-party statements. The tribunal noted that the department had relied on “Wikipedia and other information available on the internet” to conclude that “Harmony...

CESTAT New Delhi Sets Aside Non-Cooperative Finding In Anti-Dumping Investigation Against Essilor

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the finding treating Essilor Group as “non-cooperative” in an anti-dumping investigation on imports of semi-finished ophthalmic lenses from China, holding that such a finding was not justified. "The recommendation made by the designated authority for imposing anti-dumping duty on Essilor Group by treating it to be non-cooperative is not justified. It is, accordingly, set aside. The designated authority...

Pre-2022 Iron Ore Exports Cannot Be Reassessed On DMT Basis; WMT Applies: Orissa High Court

The Orissa High Court has held that iron ore exports made before the 2022 change in law must be assessed on Wet Metric Tonne (WMT) basis prevailing at the time, and cannot later be reassessed on Dry Metric Tonne (DMT) basis. The court held, “It is trite that under all taxing statutes to consider levy of tax/duty it is to be determined when exactly did the taxable event occur? It is with reference to that point of time, that the chargeability or leviability of the tax or duty, as the case may...

In Faceless Assessment, Income Tax Revision Cannot Be Decided Without Inquiry: Gauhati High Court

The Gauhati High Court has held that the revisional authority cannot dispose of revision proceedings in a mechanical manner under the Income Tax Act (Section 264), which allows a taxpayer to seek revision of an order through a faceless process without making, or causing, an enquiry. This is especially so where the assessee claims difficulty in producing voluminous records and seeks verification at the place of business. The court referred to an earlier Division Bench ruling that held that...

Appellate Authorities Can Entertain New Claims As Estoppel Does Not Apply In Tax Proceedings: ITAT Chennai

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has recently reiterated that the principle of estoppel has no application in tax proceedings and appellate authorities can entertain new claims from taxpayers even if they were not made in the original return. “the law is well settled to the extent that the decision of Hon'ble Supreme Court in the Goetze India Ltd. Vs. CIT (2006) 284 ITR 323 (SC) is confined to the power of Assessing Officer alone. There are no fetters on the...

Additional ITC Benefit Must Be Passed On Even If Unutilised: GSTAT Delhi

The GST Appellate Tribunal (GSTAT) at Delhi has recently observed that a GST-registered taxpayer cannot avoid passing on additional input tax credit benefits to buyers merely because the credit remains unutilised. A bench comprising Technical Member A. Venu Prasad made the observation while adjudicating anti-profiteering proceedings concerning Bengal Shapoorji Housing Development Private Limited. “The mere accrual of additional ITC reduces the cost of supply, irrespective of whether such...

ITAT Chennai Expunges Direction To Reopen Assessments For Years Not Under Appeal

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has expunged a direction issued by the Commissioner of Income Tax (Appeals) to reopen the earlier assessments of individual taxpayer Chandanmal Nagaraj, holding that such directions are beyond its powers. The coram comprising Judicial Member Manu Kumar Giri and Accountant Member Inturi Rama Rao passed the order on April 30, 2026. The case related to Assessment Year 2017–18. While granting relief for this year, the CIT(A) had also...

Is India–UK DTAA Benefit Available On Dividend Distribution Tax? Bombay High Court Refers Issue To Larger Bench

The Bombay High Court has referred to a larger bench the question of whether companies paying Dividend Distribution Tax (DDT) can claim the benefit of lower tax rates under the India–UK tax treaty. The court was hearing appeals filed by Foseco India Ltd. challenging the denial of a refund of excess income tax paid. The issue, though arising in the context of the India–UK tax treaty, could also affect how similar provisions in other tax treaties are applied. A Division Bench of Justices G.S....

LiveLawBiz Direct Tax Monthly Digest: April 2026

SUPREME COURTSupreme Court Refuses To Interfere With Bombay HC Order Quashing IT Assessments Against Merged Reliance EntitiesCase Title : Deputy Commissioner of Income Tax v. Reliance Industries Limited Case Number : Diary No(s). 4339/2026 CITATION : 2026 LLBiz SC 141The Supreme Court on Wednesday refused to interfere with a Bombay High Court ruling that had quashed income tax assessments issued in the names of Reliance Polyethylene Ltd. and Reliance Polypropylene Ltd. even after their merger...