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![UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110979-uae-company-earned-interest-india-itr-required-despite-tds.webp "UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]")
UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]
A UAE-based company earned more than Rs. 4 crore in interest from an Indian entity. Although tax was already deducted at source on this income, the...
![Deemed Dividend u/s 2(22)(e) Inapplicable to Sister-Concern Loans: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110916-itat-ahmedabad-loans-deemed-dividend-sister-concern-inapplicable-itat-deletes-addition-taxscan.webp "Deemed Dividend u/s 2(22)(e) Inapplicable to Sister-Concern Loans: ITAT Deletes Addition [Read Order]")
![Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110910-itat-chennai-reassessment-old-vs-new-limitation-reopening-old-regime-bars-taxscan.webp "Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]")
![Ex-Parte GST Order Not Final: Madras HC Grants Opportunity to Recontest after 50% Disputed Tax Payment Owing to Non-Participation [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109601-ex-parte-gst-order-madras-hc-grants-opportunity-tax-payment-owing-taxscan.webp "Ex-Parte GST Order Not Final: Madras HC Grants Opportunity to Recontest after 50% Disputed Tax Payment Owing to Non-Participation [Read Order]")
![Works Contractor challenges GST Order Months after its upload and Awareness: AP HC Dismisses Petition as Rectification already Pending [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110352-andhra-pradesh-hc-works-contractor-taxscan.webp "Works Contractor challenges GST Order Months after its upload and Awareness: AP HC Dismisses Petition as Rectification already Pending [Read Order]")
![GST Order uploaded on Portal: Madras HC orders to Lift ITC A/c Attachment on 25% Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109646-gst-order-portal-madras-hc-lift-itc-attachment-deposit-taxscan.webp "GST Order uploaded on Portal: Madras HC orders to Lift ITC A/c Attachment on 25% Deposit [Read Order]")
![UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/750x450_2110979-uae-company-earned-interest-india-itr-required-despite-tds.webp "UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]")
UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]
A UAE company that earned over ₹4 crore in interest from India and had full TDS deducted was held not required to file an ITR under Section 115A(5), leading the ITAT Delhi to quash the reassessment as invalid.
![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/2025/12/07/750x450_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]")
![Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109295-karnataka-hc-taxscan.jfif "Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]")
![Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107826-copolymer-vs-homopolymer-cestat-raps-customs-confirming-pvc-import-without-verifying-material-composition-taxscan.webp "Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]")
![CESTAT Rules Testing Centre Reimbursements Beyond MCS Scope, Sets Aside Service Tax Demand on Eduquity Career Technologies [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107220-cestat-centre-reimbursements-service-tax-service-tax-demand-taxscan.webp "CESTAT Rules Testing Centre Reimbursements Beyond MCS Scope, Sets Aside Service Tax Demand on Eduquity Career Technologies [Read Order]")
![Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106528-service-tax-consolidated-rent-threshold-exceeds-calcutta-hc-taxscan.webp "Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]")
Balance Sheet Acknowledgement Binds Guarantor u/s 128 Contract Act: NCLAT Sets Aside NCLT’s Limitation Bar in SBI's Section 95 Petition [Read Order]
The appellate tribunal held that acknowledgements of debt in the corporate debtor’s balance sheets bind the guarantor under Section 128 of the Contract Act, thereby extending the limitation
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
Balance Sheet Acknowledgement Binds Guarantor u/s 128 Contract Act: NCLAT Sets Aside NCLT’s Limitation Bar in SBI's Section 95 Petition [Read Order]
The appellate tribunal held that acknowledgements of debt in the corporate debtor’s balance sheets bind the guarantor under Section 128 of the Contract Act, thereby extending the limitation
![Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110522-reassessment-notices-taxscan.jfif "Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]")
![Calcutta HC Rejects S.68 Appeal as Tax Effect Falls Below ₹2 Crore Limit Under Circular No. 9/2024 [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110545-appeal-tax-effect-falls-below-crore-limit-taxscan.webp "Calcutta HC Rejects S.68 Appeal as Tax Effect Falls Below ₹2 Crore Limit Under Circular No. 9/2024 [Read Order]")
![SEBI Amendment: ‘Independent Registered Valuers’ Replace ‘Merchant Bankers’ for ESOP and Sweat-Equity Valuations [Read Circular]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110481-sebi-sebi-amendment-taxscan.webp "SEBI Amendment: ‘Independent Registered Valuers’ Replace ‘Merchant Bankers’ for ESOP and Sweat-Equity Valuations [Read Circular]")
