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![GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/500x300_2126763-gst-rate-cutjpg.webp "GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]")
GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]
The GST Appellate Tribunal ( GSTAT ), Principal Bench, has held that a Subway franchisee in Pune is liable for profiteering by increasing base...
![GST S. 168A Invocation Challenged: Calcutta HC Entertains Writ alleging No ‘Force Majeure’ Existed to Justify Time Extension [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/250x150_2126758-gst-s-168a-invocation-challenged-calcutta-hc-force-majeure.webp "GST S. 168A Invocation Challenged: Calcutta HC Entertains Writ alleging No ‘Force Majeure’ Existed to Justify Time Extension [Read Order]")
![Bonafide Error Cannot Defeat Substantive Transitional ITC Claim: Kerala HC Allows Rectification of Revised TRAN Filing [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/250x150_2126602-bonafide-transitional-itc-claim-kerala-hc-tran-.webp "Bonafide Error Cannot Defeat Substantive Transitional ITC Claim: Kerala HC Allows Rectification of Revised TRAN Filing [Read Order]")
![PCIT cannot Revise 80P Deduction on Bank Interest if AO Assessment not Erroneous or Prejudicial to Revenue: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/22/250x150_2126684-pcit-bank-interest-ao-assessment-revenue-itat-taxscan.webp "PCIT cannot Revise 80P Deduction on Bank Interest if AO Assessment not Erroneous or Prejudicial to Revenue: ITAT [Read Order]")
![Escrow FD Interest of ₹48.08 Lakh Held Taxable, as Deduction u/s 57 Not Allowable Without Expenditure: ITAT Upholds addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/22/250x150_2126680-escrow-fd-interest-deduction-expenditure-itat-addition-taxscan.webp "Escrow FD Interest of ₹48.08 Lakh Held Taxable, as Deduction u/s 57 Not Allowable Without Expenditure: ITAT Upholds addition [Read Order]")
![GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/750x450_2126763-gst-rate-cutjpg.webp "GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]")
![GST S. 168A Invocation Challenged: Calcutta HC Entertains Writ alleging No ‘Force Majeure’ Existed to Justify Time Extension [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/500x300_2126758-gst-s-168a-invocation-challenged-calcutta-hc-force-majeure.webp "GST S. 168A Invocation Challenged: Calcutta HC Entertains Writ alleging No ‘Force Majeure’ Existed to Justify Time Extension [Read Order]")
![Bonafide Error Cannot Defeat Substantive Transitional ITC Claim: Kerala HC Allows Rectification of Revised TRAN Filing [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/500x300_2126602-bonafide-transitional-itc-claim-kerala-hc-tran-.webp "Bonafide Error Cannot Defeat Substantive Transitional ITC Claim: Kerala HC Allows Rectification of Revised TRAN Filing [Read Order]")
![PCIT cannot Revise 80P Deduction on Bank Interest if AO Assessment not Erroneous or Prejudicial to Revenue: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/22/750x450_2126684-pcit-bank-interest-ao-assessment-revenue-itat-taxscan.webp "PCIT cannot Revise 80P Deduction on Bank Interest if AO Assessment not Erroneous or Prejudicial to Revenue: ITAT [Read Order]")
![Service Tax Demands Against Aircel Extinguished After NCLT-Approved Resolution Plan Under IBC: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/16/750x450_2125537-cestat-chennai-service-tax-demand-aircel-resolution-plan-ibc-aircel-service-tax-case-taxscan.webp "Service Tax Demands Against Aircel Extinguished After NCLT-Approved Resolution Plan Under IBC: CESTAT [Read Order]")
![Failure To Establish Public Utility Of Internal Roads: CESTAT Remands ₹6.73 Lakh Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/15/500x300_2125216-failure-establish-public-utility-internal-roads-cestat-remands-service-tax-demand-taxscan.webp "Failure To Establish Public Utility Of Internal Roads: CESTAT Remands ₹6.73 Lakh Service Tax Demand [Read Order]")
![RCM Service Tax Demand Cannot Be Raised Solely on Foreign Currency Expenditure Shown in Balance Sheet : CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/15/500x300_2125210-rcm-service-tax-demand-foreign-currency-expenditure-shown-balance-sheet-cestat-taxscan.webp "RCM Service Tax Demand Cannot Be Raised Solely on Foreign Currency Expenditure Shown in Balance Sheet : CESTAT [Read Order]")
![Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/500x300_2124806-cestat-new-delhi-service-tax-partners-pan-firms-liability-cestat-service-tax-partner-pan-service-tax-taxscan.webp "Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]")
![Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/500x300_2124777-cestat-chandigarh-commission-foreign-universities-intermediary-service-service-tax-demand-taxscan.webp "Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]")
![ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/750x450_2126640-cestat-new-delhi-atf-aircraft-warehouses-excise-exemption-atf-exemption-foreign-going-aircraft-aviation-fuel-taxscan.webp "ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]")
![Amendment Petition Cannot Be Allowed Without Reasoned Order: NCLAT Remands Amendment and Maintainability Matter [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/750x450_2126366-amendment-petition-5jpg.webp "Amendment Petition Cannot Be Allowed Without Reasoned Order: NCLAT Remands Amendment and Maintainability Matter [Read Order]")
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
![No S. 80-IC Benefit on Duty Drawback as it is not Income Derived from Industrial Undertaking: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/500x300_2126625-no-s-80-ic-benefit-on-dutyjpg.webp "No S. 80-IC Benefit on Duty Drawback as it is not Income Derived from Industrial Undertaking: Delhi HC [Read Order]")
![Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67, PCIT Has Power to Condone Default u/s 264: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/500x300_2126529-foreign-tax-credit-cannot-be-denied-for-delay-in-filing-form-67-taxscan.webp "Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67, PCIT Has Power to Condone Default u/s 264: Delhi HC [Read Order]")
![ICAI Notifies ‘Global Networking Guidelines, 2025’ to Regulate Cross-Border CA Networks [Read Notification]](https://images.taxscan.in/h-upload/2026/02/20/500x300_2126458-global-networking-guidelines-ca-networks-taxscan.webp "ICAI Notifies ‘Global Networking Guidelines, 2025’ to Regulate Cross-Border CA Networks [Read Notification]")
