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![ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113724-itat-dismisses-revenue-appeal-additional-evidence-ground-upholds-cita-direction-full-form-26as-tds-credit-after-verification-taxscan.webp "ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]")
ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeals challenging the order directing verification and grant of...
![Mere Testing of Goods at CRCL Delhi or Presence of DRI Office Does Not Create Jurisdiction: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113775-mere-testing-goods-crcl-delhi-presence-dri-office-does-not-create-jurisdiction-delhi-hc-taxscan.webp "Mere Testing of Goods at CRCL Delhi or Presence of DRI Office Does Not Create Jurisdiction: Delhi HC [Read Order]")
![Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113762-laying-telecom-optical-fibre-cables-under-alongside-roads-not-taxable-service-tax-cestat-taxscan.webp "Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]")
![Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113770-excise-duty-refund-post-clearance-duty-incidence-excise-duty-refund-allowed-unregistered-dealers-taxscan.webp "Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]")
![GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113581-gst-demands-for-preresolution-periods-extinguished-approved-delhi-hc-taxscan.webp "GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]")
![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113535-cancellation-of-gst-registration-return-default-reversible-returns-filed-dues-cleared-gujarat-hc-taxscan.webp "Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]")
![ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/750x450_2113724-itat-dismisses-revenue-appeal-additional-evidence-ground-upholds-cita-direction-full-form-26as-tds-credit-after-verification-taxscan.webp "ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]")
![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]")
![Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/750x450_2113762-laying-telecom-optical-fibre-cables-under-alongside-roads-not-taxable-service-tax-cestat-taxscan.webp "Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]")
NCLT alone has Jurisdiction Over Personal Guarantor Insolvency when CIRP Is Pending: Bombay HC orders Transfer of Proceedings
Relying on the Supreme Court’s ruling in Lalit Kumar Jain v. Union of India, the Court found that the Debt Recovery Tribunal (DRT) lacked jurisdiction to entertain a Section 95 application filed by the guarantor. The Court also noted that the DRT’s interim moratorium order under Section 96 was issued without jurisdiction.
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
NCLT alone has Jurisdiction Over Personal Guarantor Insolvency when CIRP Is Pending: Bombay HC orders Transfer of Proceedings
Relying on the Supreme Court’s ruling in Lalit Kumar Jain v. Union of India, the Court found that the Debt Recovery Tribunal (DRT) lacked jurisdiction to entertain a Section 95 application filed by the guarantor. The Court also noted that the DRT’s interim moratorium order under Section 96 was issued without jurisdiction.
![Mere Testing of Goods at CRCL Delhi or Presence of DRI Office Does Not Create Jurisdiction: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/750x450_2113775-mere-testing-goods-crcl-delhi-presence-dri-office-does-not-create-jurisdiction-delhi-hc-taxscan.webp "Mere Testing of Goods at CRCL Delhi or Presence of DRI Office Does Not Create Jurisdiction: Delhi HC [Read Order]")
![MCA Penalises Private Company and Three Directors for Non‑Compliance with Secretarial Standards in Board Report [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113759-mca-penalty.webp "MCA Penalises Private Company and Three Directors for Non‑Compliance with Secretarial Standards in Board Report [Read Order]")
