CESTAT held that I-STAT blood gas cartridges are accessories of the analyser and not independent diagnostic reagents. As a ...

The High Court ruled that the Tribunal cannot refuse to consider a stay application merely because no tax demand exists. It ...

The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie ...

The Court held that reassessment is not barred by change of opinion where the original issue was dropped due to absence of ...

The Court dealt with a challenge to a confiscation show cause notice where jurisdictional confusion delayed proceedings. It ...

The issue was whether employees can be taxed when employers deduct but do not deposit TDS. The Court held Section 205 ...

The Court held that customs officials acting in their official capacity cannot be cross-examined as a matter of right.

The court held that orders passed after uploading notices only under the Additional Notices tab, without effective hearing, ...

The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk ...

CESTAT held that handheld barcode scanners with limited mobile features are not classifiable as smartphones. The ruling ...

The issue was whether portal uploading alone amounts to valid service. The Court restrained coercive action, holding that ...

The addition for alleged cash paid towards property purchase was deleted as the transaction itself stood cancelled. The ...