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![Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114624-higher-depreciation-goods-carriage-vehicles-disallowed-stage-itat-deletes-cpc-adjustment-taxscan.webp "Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]")
Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) deleted a disallowance of ₹25,04,890 originally made by the Centralized Processing...
![Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114628-cooperative-banks-business-income-taxscan.webp "Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]")
![Parallel Summons by State Excise & SCN by CGST: Himachal Pradesh HC Directs Authorities to Coordinate to Avoid Multiple Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114611-parallel-summons-state-excise-scn-cgst-himachal-pradesh-hc-directs-authorities-coordiante-avoid-multiple-adjudication-taxscan.webp "Parallel Summons by State Excise & SCN by CGST: Himachal Pradesh HC Directs Authorities to Coordinate to Avoid Multiple Adjudication [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisioncs 2025 [Part VIII]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113792-annual-income-tax-case-digest-itat-decisioncs-2025-part-viii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisioncs 2025 [Part VIII]")
![Why CA Cannot issue GST Clearance Certificate in Service Tenders: Insights from Bombay HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114491-gst-clearance-certificate-service-tenders-bombay-hc-taxscan.webp "Why CA Cannot issue GST Clearance Certificate in Service Tenders: Insights from Bombay HC Order [Read Order]")
![GST Clearance Certificate Issued by CA Not Acceptable when Tender Involves Services: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114283-gst-clearance-certificate-issued-ca-acceptable-tender-involves-services-bombay-hc-taxscan.webp "GST Clearance Certificate Issued by CA Not Acceptable when Tender Involves Services: Bombay HC [Read Order]")
![Once Refund upheld in Appeal, GST Dept Cannot Initiate Recovery Proceedings on Same Issue: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114177-gst-dept-orissa-hc-taxscan.jfif "Once Refund upheld in Appeal, GST Dept Cannot Initiate Recovery Proceedings on Same Issue: Orissa HC [Read Order]")
![GSTAT revokes Staggered Filing of Appeals u/s 112, allows Unrestricted E-Filing from December 18 [Read Circular]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114131-gstat-staggered-filing-e-filing-gst-e-filing-gstat-appeal-filing-gst-appeal-e-filing-gst-electronic-filing-taxscan.webp "GSTAT revokes Staggered Filing of Appeals u/s 112, allows Unrestricted E-Filing from December 18 [Read Circular]")
![Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/750x450_2114624-higher-depreciation-goods-carriage-vehicles-disallowed-stage-itat-deletes-cpc-adjustment-taxscan.webp "Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]")
Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]
The tribunal ruled that the rate of depreciation on goods carriage vehicles used in a transportation business is a debatable issue requiring detailed verification and it cannot be summarily adjusted as a "prima facie" error during the processing of a return.
![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 "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [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 "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [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 "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [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 "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
![Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/750x450_2114551-change-ownership-does-not-restore-excise-ssi-exemption-taxscan.webp "Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]")
![Failure to Meet NCLT Timelines Justifies Full Forfeiture of Deposits: Supreme Court Rejects Purchaser’s Challenge in Liquidation Sale [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/750x450_2114195-failure-meet-nclt-timelines-justifies-full-forfeiture-deposits-supreme-court-rejects-purchases-challenge-liquidation-sale-taxscan.webp "Failure to Meet NCLT Timelines Justifies Full Forfeiture of Deposits: Supreme Court Rejects Purchaser’s Challenge in Liquidation Sale [Read Order]")
Failure to Meet NCLT Timelines Justifies Full Forfeiture of Deposits: Supreme Court Rejects Purchaser’s Challenge in Liquidation Sale [Read Order]
The Supreme Court noted that the appellant suppressed the fact that it had already filed an NCLAT appeal when it approached the High Court, terming this conduct “clandestine” and an abuse of process.
Kavi Priya
![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 "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
Failure to Meet NCLT Timelines Justifies Full Forfeiture of Deposits: Supreme Court Rejects Purchaser’s Challenge in Liquidation Sale [Read Order]
The Supreme Court noted that the appellant suppressed the fact that it had already filed an NCLAT appeal when it approached the High Court, terming this conduct “clandestine” and an abuse of process.
![Parallel Summons by State Excise & SCN by CGST: Himachal Pradesh HC Directs Authorities to Coordinate to Avoid Multiple Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114611-parallel-summons-state-excise-scn-cgst-himachal-pradesh-hc-directs-authorities-coordiante-avoid-multiple-adjudication-taxscan.webp "Parallel Summons by State Excise & SCN by CGST: Himachal Pradesh HC Directs Authorities to Coordinate to Avoid Multiple Adjudication [Read Order]")
![Subsidy from Govt Rehabilitation Scheme Milk Producers’ Co-operative is Capital Receipt, Not Taxable as Revenue Receipt: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114587-milk-producers-co-operative-capital-receipt-taxable-revenue-receipt-madras-hc-taxscan.webp "Subsidy from Govt Rehabilitation Scheme Milk Producers’ Co-operative is Capital Receipt, Not Taxable as Revenue Receipt: Madras HC [Read Order]")
![SVLDR Benefit Not Available For Service Tax SCN Issued After 30 June 2019: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114549-svldr.webp "SVLDR Benefit Not Available For Service Tax SCN Issued After 30 June 2019: Delhi HC [Read Order]")
