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How Much Cash is Too Much? Understanding Permissible Limits on Holding, Carrying and Transacting Cash in India
We live in an age where technology is growing by leaps and bounds. The push for digitisation is at its highest. Digitisation has also transformed...
![ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114238-itat-grants-major-relief-to-srf-limited-taxscan.jfif "ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]")
![ITAT Grants Cummins India ₹210 Cr Relief, Deletes ₹12.7 Cr TP Adjustment, Upholds 10AA & 80JJAA Claims Despite One‑Day Delay in Return Filing [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114187-itat-grants-cummins-india-210-cr-relief-deletes-127-cr-tp-adjustment-claims-despite-oneday-delay-return-filing-taxscan.webp "ITAT Grants Cummins India ₹210 Cr Relief, Deletes ₹12.7 Cr TP Adjustment, Upholds 10AA & 80JJAA Claims Despite One‑Day Delay in Return Filing [Read Order]")
![Liquidator Cannot Short-Circuit Jurisdiction: NCLAT Refuses to Adjudicate Disputed Contractual Dues Against UP Rajkiya Nirman Nigam [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111253-liquidator-cannot-short-circuit-jurisdictn-nclat-refuses-adjudicate-disputed-contractual-dues-against-up-rajkiya-nirman-nigam-taxscan.webp "Liquidator Cannot Short-Circuit Jurisdiction: NCLAT Refuses to Adjudicate Disputed Contractual Dues Against UP Rajkiya Nirman Nigam [Read Order]")
![GST Clearance Certificate Issued by CA Not Acceptable when Tender Involves Services: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/750x450_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]")
![₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113904-gst-evasion-online-gaming-transactions-rajasthan-hc-rejects-bail-payment-aggregator-facilitators-taxscan.webp "₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order]")
![ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/750x450_2114238-itat-grants-major-relief-to-srf-limited-taxscan.jfif "ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]")
ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]
The Tribunal deleted transfer pricing adjustments on corporate guarantees and foreign currency loans, struck down disallowances under Section 14A, and held that receipts from Carbon Emission Reduction (CER) credits and Technology Upgradation Fund (TUF) subsidies are capital in nature.
![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]")
![Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/750x450_2114178-statements-us-108-of-customs-act-not-admissible-evidence-without-s-138b-compliance-kerala-hc-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]")
![Liquidator Cannot Short-Circuit Jurisdiction: NCLAT Refuses to Adjudicate Disputed Contractual Dues Against UP Rajkiya Nirman Nigam [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/750x450_2111253-liquidator-cannot-short-circuit-jurisdictn-nclat-refuses-adjudicate-disputed-contractual-dues-against-up-rajkiya-nirman-nigam-taxscan.webp "Liquidator Cannot Short-Circuit Jurisdiction: NCLAT Refuses to Adjudicate Disputed Contractual Dues Against UP Rajkiya Nirman Nigam [Read Order]")
Liquidator Cannot Short-Circuit Jurisdiction": NCLAT Refuses to Adjudicate Disputed Contractual Dues Against UP Rajkiya Nirman Nigam [Read Order]
Relying on a Supreme Court’s ruling, the Bench reiterated that NCLT has jurisdiction only over disputes arising solely from or relating to insolvency of Corporate Debtor
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
Liquidator Cannot Short-Circuit Jurisdiction": NCLAT Refuses to Adjudicate Disputed Contractual Dues Against UP Rajkiya Nirman Nigam [Read Order]
Relying on a Supreme Court’s ruling, the Bench reiterated that NCLT has jurisdiction only over disputes arising solely from or relating to insolvency of Corporate Debtor
![Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114237-service-tax-access-amusement-facilities-unconstitutional-taxscan.webp "Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]")
![Foreign-Marked Nearly 20 Kg Gold Seized in Town Area Not Presumptively Smuggled Without Corroborative Evidence: Delhi HC quashes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114168-whatsapp-image-2025-12-23-at-105035-am.webp "Foreign-Marked Nearly 20 Kg Gold Seized in Town Area Not Presumptively Smuggled Without Corroborative Evidence: Delhi HC quashes Penalty [Read Order]")
