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![Foreign Company’s Head Office Expenses For Indian Branches Subject to S. 44C Even if Incurred Exclusively: Supreme Court [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112511-foreign-company-head-office-expenses-indian-branches-supreme-court-taxscan.webp "Foreign Company’s Head Office Expenses For Indian Branches Subject to S. 44C Even if Incurred Exclusively: Supreme Court [Read Judgment]")
Foreign Company’s Head Office Expenses For Indian Branches Subject to S. 44C Even if Incurred Exclusively: Supreme Court [Read Judgment]
In a recent ruling, the Supreme Court held that Section 44C of theIncome Tax Act, 1961 applies to head office expenditure incurred by a foreign ...
![Adama India’s “Flamberge” is a Plant Growth Promoter and not Fertilizer: Customs AAR places Product under CTH 3808 [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112326-adama-indias-flamberge-plant-growth-promoter-fertilizer-customs-aar-places-product-under-cth-3808-taxscan.webp "Adama India’s “Flamberge” is a Plant Growth Promoter and not Fertilizer: Customs AAR places Product under CTH 3808 [Read Order]")
![Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112280-plain-packaging-not-ground-to-deny-concession-duty-under-india-singapore-trade-agreement-cestat-quashes-hdpe-granules-taxscan-.webp "Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]")
![Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112261-opening-stock-revalued-valuation-closing-stock-itat-ao-gopu-nandilath-case-taxscan.webp "Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]")
![Ex-Parte Order Served After Years: Madras HC Restores 2002 Sales Tax Appeal Citing Extraordinary Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111376-ex-parte-order-served-after-years-madras-hc-restores-2002-sales-tax-appeal-citing-extraordinary-delay-taxscan.webp "Ex-Parte Order Served After Years: Madras HC Restores 2002 Sales Tax Appeal Citing Extraordinary Delay [Read Order]")
![VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/750x450_2112373-vat-liability-imfl-on-shop-owners-statutory-since-2015-gauhati-hc-stay-circular-taxscan.webp "VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]")
![DGFT Exempts Diamond Imprest Authorisation Imports from IGST, Duties & Compensation Cess [Read Circular]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111348-dgft-exempts-diamond-imprest-authorisation-imports-igst-duties-compensation-cess-taxscan.webp "DGFT Exempts Diamond Imprest Authorisation Imports from IGST, Duties & Compensation Cess [Read Circular]")
![Issuing GST MOV-07 and MOV-09 on Same Date is Unsustainable: Punjab & Haryana HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112383-punjab-haryana-hc-taxscan.jfif "Issuing GST MOV-07 and MOV-09 on Same Date is Unsustainable: Punjab & Haryana HC [Read Order]")
![Once GST Demand Quashed and Remanded, Provisional Attachment cannot Survive: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112316-gst-demand-quashed-remanded-provisional-attachment-survive-delhi-hc-taxscan.webp "Once GST Demand Quashed and Remanded, Provisional Attachment cannot Survive: Delhi HC [Read Order]")
![Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/750x450_2112261-opening-stock-revalued-valuation-closing-stock-itat-ao-gopu-nandilath-case-taxscan.webp "Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]")
Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]
The tribunal noted that Section 145A mandates that inventory valuation must be adjusted to include the amounts of tax, duty, cess, or fees actually paid to bring the goods to their location and condition.
![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/2025/12/06/750x450_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]")
![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]")
![Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/750x450_2112280-plain-packaging-not-ground-to-deny-concession-duty-under-india-singapore-trade-agreement-cestat-quashes-hdpe-granules-taxscan-.webp "Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]")
![Interlocutory Orders Merge with Final Dismissal, Cannot Be Used Independently: NCLAT Bars Extraction of Stray Findings from Dismissed Company Petition [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/750x450_2111927-interlocutory-orders-merge-final-dismissal-cannot-used-independently-nclat-bars-extraction-stray-findings-dismissed-company-petition-taxscan.webp "Interlocutory Orders Merge with Final Dismissal, Cannot Be Used Independently: NCLAT Bars Extraction of Stray Findings from Dismissed Company Petition [Read Order]")
Interlocutory Orders Merge with Final Dismissal, Cannot Be Used Independently: NCLAT Bars Extraction of Stray Findings from Dismissed Company Petition [Read Order]
The Tribunal held that all interlocutory and docket orders merged with the final dismissal of a company petition, carry no independent effect and ruled that no stray findings from a dismissed petition can be used for partial relief or collateral proceedings, including contempt.
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
Interlocutory Orders Merge with Final Dismissal, Cannot Be Used Independently: NCLAT Bars Extraction of Stray Findings from Dismissed Company Petition [Read Order]
The Tribunal held that all interlocutory and docket orders merged with the final dismissal of a company petition, carry no independent effect and ruled that no stray findings from a dismissed petition can be used for partial relief or collateral proceedings, including contempt.
![Foreign Company’s Head Office Expenses For Indian Branches Subject to S. 44C Even if Incurred Exclusively: Supreme Court [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/16/750x450_2112511-foreign-company-head-office-expenses-indian-branches-supreme-court-taxscan.webp "Foreign Company’s Head Office Expenses For Indian Branches Subject to S. 44C Even if Incurred Exclusively: Supreme Court [Read Judgment]")
![Adama India’s “Flamberge” is a Plant Growth Promoter and not Fertilizer: Customs AAR places Product under CTH 3808 [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112326-adama-indias-flamberge-plant-growth-promoter-fertilizer-customs-aar-places-product-under-cth-3808-taxscan.webp "Adama India’s “Flamberge” is a Plant Growth Promoter and not Fertilizer: Customs AAR places Product under CTH 3808 [Read Order]")
![Ex-Parte Order Served After Years: Madras HC Restores 2002 Sales Tax Appeal Citing Extraordinary Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111376-ex-parte-order-served-after-years-madras-hc-restores-2002-sales-tax-appeal-citing-extraordinary-delay-taxscan.webp "Ex-Parte Order Served After Years: Madras HC Restores 2002 Sales Tax Appeal Citing Extraordinary Delay [Read Order]")
![Borrower’s Redemption u/s 13(8) of SARFEASI Act Prevails Over Unconfirmed Auction: Calcutta HC sets Aside Auction Purchaser’s Revision Against UCO Bank [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112390-sarfeasi-act-prevails-over-unconfirmed-auction-taxscan.webp "Borrower’s Redemption u/s 13(8) of SARFEASI Act Prevails Over Unconfirmed Auction: Calcutta HC sets Aside Auction Purchaser’s Revision Against UCO Bank [Read Order]")
