Judgements by Aisha

CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service

Aisha 11 September 2026 at 11:26

The CESTAT, Ahmedabad, in Inox Air Products Pvt. Ltd. v. Commissioner of CGST & Central Excise, Surat, pronounced on 8 September 2026, examined whether late payment charges received by the assessee on supplies of industrial gases constituted a “decla

Posted in Service Tax | 17 Views

Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases

Aisha 15 August 2026 at 10:47

The Karnataka High Court at Dharwad, in Shashikala Namdev Kumbhar v. State of Karnataka & Others, examined the validity of the Forest Development Tax (FDT) collected on the purchase of timber. The petitioner sought quashing of the FDT demand and refu

Posted in Income Tax | 87 Views

Petition to Quash Seizure Order and Release Goods

Aisha 12 May 2023 at 17:39

This is a summary of a legal case where the petitioner is seeking to quash a seizure order issued by the respondent under Section 67 of the UPGST Act.

Posted in GST | 474 Views

Maintainability of appeal before Tribunal

Aisha 06 March 2008 at 11:00

Posted in Income Tax | 142 Views

Professionals can’t claim Sec 32 tax benefit, says SC

Aisha 30 November 2007 at 11:31

Posted in Career | 172 Views

Transfer of shares between two non-resident entities abroad

Aisha 22 November 2007 at 11:40

Advance Ruling - Transfer of shares between two non-resident entities abroad

Posted in Income Tax | 4 comments | 113 Views

Transfer pricing ruling

Aisha 06 November 2007 at 18:34

The Income-Tax Appellate Tribunal has held that transfer pricing is not an exact science in which mathematical certainty is possible and some approximations cannot be ruled out. The case relates to transfer pricing of captive software development ser

Posted in Income Tax | 99 Views