Begin typing your search above and press return to search.

ED Summons Missed Due to Distance, Not Ignored: Gauhati HC directs ED to grant Bail to GST Accused with Aadhar, PAN and Voter ID Surrender [Read Order]
The Gauhati High Court has granted anticipatory bail to a GST ( Goods and Services Tax ) -linked accused after noting that his failure to appear...
![Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order] Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/750x450_2112002-relief-vodafone-west-ltd-itat-deduction-sfis-income-cites-language-taxscan.webp)
Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]
The tribunal held that the test of first-degree nexus, as applied by the AO, could not be extended while computing the deduction for a telecommunication service provider under section 80IA (2A) of the Act.

S.19 of Contempt of Courts Act Limited to Punishment Orders: NCLAT Rejects Appeal Against Dismissal of Contempt [Read Order]
The Tribunal clarified that mere dismissal of contempt petitions does not fall within the appellate scope of Section 19. While acknowledging Section 425 of the Companies Act, 2013 confers contempt powers on NCLT and NCLAT, the Bench noted that the Insolvency & Bankruptcy Code (IBC) does not expressly incorporate these provisions, leaving their applicability in insolvency proceedings unresolved.

S.19 of Contempt of Courts Act Limited to Punishment Orders: NCLAT Rejects Appeal Against Dismissal of Contempt [Read Order]
The Tribunal clarified that mere dismissal of contempt petitions does not fall within the appellate scope of Section 19. While acknowledging Section 425 of the Companies Act, 2013 confers contempt powers on NCLT and NCLAT, the Bench noted that the Insolvency & Bankruptcy Code (IBC) does not expressly incorporate these provisions, leaving their applicability in insolvency proceedings unresolved.



![Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order] Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112285-customs-commissioner-fails-issue-notice-within-90-days-cestat-quashes-penalty-over-custom-brokers-license-proceedings-taxscan.webp)
![Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order] Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2112002-relief-vodafone-west-ltd-itat-deduction-sfis-income-cites-language-taxscan.webp)





![Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order] Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/500x300_2112131-gst-invoice-non-monetary-perquisites-tds-aar-taxscan.webp)
![Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order] Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/500x300_2112127-non-monetary-benefits-free-gifts-tour-packages-dealer-principal-constitute-supply-gst-aar-taxscan.webp)
![“Myopic Vision” would Create Hostility Between S.129 and S.130 of CGST Act, Says Gujarat HC as It Remands Batch of Petitions for Reconsideration [Read Order] “Myopic Vision” would Create Hostility Between S.129 and S.130 of CGST Act, Says Gujarat HC as It Remands Batch of Petitions for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111888-myopic-vision-s129-s130-cgst-act-gujarat-hc-remands-batch-petitions-reconsideration.webp)
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [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/2025/12/06/750x450_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp)
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [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)
![Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [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)
![Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order] Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/750x450_2112285-customs-commissioner-fails-issue-notice-within-90-days-cestat-quashes-penalty-over-custom-brokers-license-proceedings-taxscan.webp)

Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] 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)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath

![Supreme Court Orders SBI, PNB to Clarify Loan Status After Man Alleges Wrongful Negative CIBIL Score [Read Order] Supreme Court Orders SBI, PNB to Clarify Loan Status After Man Alleges Wrongful Negative CIBIL Score [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112257-supreme-court-orders-sbi-pnb-clarify-loan-status-man-wrongful-negative-cibil-score-taxscan.webp)
![Commercial Tribunal allows ITC Solely on Seller’s Registration Ignoring Core Finding of Circular Money Transactions: Allahabad HC Remands Matter [Read Order] Commercial Tribunal allows ITC Solely on Seller’s Registration Ignoring Core Finding of Circular Money Transactions: Allahabad HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112250-allahabad-hc-commercial-tribunal-itc-solely-sellers-registration-ignoring-core-finding-money-transactions-taxscan.webp)
![BFAR Ruling on DDT Erroneous: Bombay HC Holds Colorcon Asia Entitled to 10% Cap on Dividend Tax to UK Parent under India-UK DTAA [Read Judgment] BFAR Ruling on DDT Erroneous: Bombay HC Holds Colorcon Asia Entitled to 10% Cap on Dividend Tax to UK Parent under India-UK DTAA [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111890-bfar-ruling-ddt-erroneous-ombay-hc-holds-colorcon-asia-entitled-10-cap-dividend-tax-uk-parent-under-india-uk-dtaa-taxscan.webp)



