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Income Tax Dept Uses Non-Filer Monitoring System to Track High-Value Transactions
The Income Tax Department has taken a major step to track people who carry out large financial transactions but do not file income tax returns. To ...

NCLT Rejects 'Res Judicata' Defense, Admits Insolvency Plea Against Proto D Industries
The Tribunal characterized the debtor's claim of a pre-existing dispute as 'moonshine' (baseless), noting that no evidence was produced to establish such a dispute existed prior to the issuance of the demand notice.

NCLT Rejects 'Res Judicata' Defense, Admits Insolvency Plea Against Proto D Industries
The Tribunal characterized the debtor's claim of a pre-existing dispute as 'moonshine' (baseless), noting that no evidence was produced to establish such a dispute existed prior to the issuance of the demand notice.


![₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order] ₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113904-gst-evasion-online-gaming-transactions-rajasthan-hc-rejects-bail-payment-aggregator-facilitators-taxscan.webp)
![IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order] IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113846-ipl-broadcast-equipment-removed-sez-demo-instead-commercial-purpose-delhi-hc-upholds-customs-duty-cuts-penalty-taxscan.webp)
![S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order] S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113849-exemption-denied-solely-delay-property-registration-capital-gains-timely-reinvested-itat-taxscan.webp)
![Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment] Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113868-delhi-hc-rules-clifford-chance-case-taxscan.webp)




![₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order] ₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/750x450_2113904-gst-evasion-online-gaming-transactions-rajasthan-hc-rejects-bail-payment-aggregator-facilitators-taxscan.webp)

![GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order] GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113581-gst-demands-for-preresolution-periods-extinguished-approved-delhi-hc-taxscan.webp)

![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order] Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113535-cancellation-of-gst-registration-return-default-reversible-returns-filed-dues-cleared-gujarat-hc-taxscan.webp)

![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order] SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/750x450_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp)
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order] Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp)
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order] Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp)
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order] Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp)
![Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order] Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/750x450_2112305-dept-fails-re-test-samples-examined-govt-valuer-cestat-quashes-penalties-lack-evidence-precious-stones-over-invoicing.webp)

Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath
![IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order] IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/750x450_2113846-ipl-broadcast-equipment-removed-sez-demo-instead-commercial-purpose-delhi-hc-upholds-customs-duty-cuts-penalty-taxscan.webp)
![Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment] Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113868-delhi-hc-rules-clifford-chance-case-taxscan.webp)
![Employees’ 44 Workdays fall Below 90‑Day Service PE Threshold under DTAA: Delhi HC Holds Clifford Chance’s Legal Advisory Income Not Taxable [Read Order] Employees’ 44 Workdays fall Below 90‑Day Service PE Threshold under DTAA: Delhi HC Holds Clifford Chance’s Legal Advisory Income Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113866-delhi-hc-holds-clifford-chances-legal-advisory-income-taxable-taxscan.webp)





