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![ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104254-itat-delta-air-lines-inc-india-usa-dtaa-sharing-transportation-taxscan.webp "ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]")
ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) granted Delta Air Lines Inc. tax exemption on the income earned through Code Sharing...
![Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104248-mere-price-difference-proof-of-misdeclaration-cestat-appeal-customs-valuation-dispute-taxscan.webp "Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]")
![Service by E-Mail is Valid, Consolidated GST SCNs Justified in ITC Fraud Cases: Supreme Court Upholds Delhi HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104204-service-e-mail-consolidated-gst-scns-justified-itc-fraud-cases-supreme-court-delhi-hc-order-txn.webp "Service by E-Mail is Valid, Consolidated GST SCNs Justified in ITC Fraud Cases: Supreme Court Upholds Delhi HC Order [Read Order]")
![Jurisdictional Objection in Parallel GST Proceedings: Allahabad HC Declines to Invoke Extraordinary Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104145-allahabad-high-court-gst-proceedings-jurisdictional-invoke-extraordinary-jurisdiction-taxscan.webp "Jurisdictional Objection in Parallel GST Proceedings: Allahabad HC Declines to Invoke Extraordinary Jurisdiction [Read Order]")
![No Need to Relegate to Alternate Remedy when GST Order Passed in Violation of Natural Justice and Jurisdictional Error: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104139-allahabad-high-court-gst-order-natural-justice-and-jurisdictional-error-taxscan.webp "No Need to Relegate to Alternate Remedy when GST Order Passed in Violation of Natural Justice and Jurisdictional Error: Allahabad HC [Read Order]")
![‘Assessees are facing difficulties in working on the GST Portal’: Allahabad HC Finds Violation of Natural Justice, Sets Aside Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104124-assessees-the-gst-portal-allahabad-hc-natural-justice-demand-taxscan.webp "‘Assessees are facing difficulties in working on the GST Portal’: Allahabad HC Finds Violation of Natural Justice, Sets Aside Demand [Read Order]")
![ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/750x450_2104254-itat-delta-air-lines-inc-india-usa-dtaa-sharing-transportation-taxscan.webp "ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]")
ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]
The Mumbai ITAT held that Delta Air Lines Inc. income from international transport were exempt under Article 8 of India-USA DTAA and accordingly, all reassessment appeals were allowed.
![Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102493-employee-call-allowance-scheme-service-tax-demand-supreme-court-taxscan.webp "Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [Read Order]")
![Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102204-fresh-adjudication-taxscan.webp "Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]")
![Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102160-calcutta-high-court-service-tax-demand-finance-act-taxscan.webp "Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]")
![Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101876-cestat-chennai-service-tax-foreign-technology-taxscan.webp "Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]")
![No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101299-service-tax-reversal-entries-electricity-deposits-deposits-section-67-of-finance-act-taxscan.webp "No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]")
![Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/750x450_2104248-mere-price-difference-proof-of-misdeclaration-cestat-appeal-customs-valuation-dispute-taxscan.webp "Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]")
Decoding the Financial Creditor Under the IBC: Scope, Rights, and Judicial Clarity
The Insolvency and Bankruptcy Code, 2016 (IBC), marked a paradigm shift in India’s approach to corporate distress, placing creditors at the helm of resolution. Among them, financial creditors occupy a central role, empowered with procedural primacy and strategic influence
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
Navasree A.MDecoding the Financial Creditor Under the IBC: Scope, Rights, and Judicial Clarity
The Insolvency and Bankruptcy Code, 2016 (IBC), marked a paradigm shift in India’s approach to corporate distress, placing creditors at the helm of resolution. Among them, financial creditors occupy a central role, empowered with procedural primacy and strategic influence
