Yogitha S Yogesh
![Deduction u/s 54F of Income Tax Act can be Allowed on Substantiating Assessee’s Intention to Repay Borrowed Funds with Capital Gains: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090960-capital-gains-deduction-income-tax-act-taxscan.webp "Deduction u/s 54F of Income Tax Act can be Allowed on Substantiating Assessee’s Intention to Repay Borrowed Funds with Capital Gains: Kerala HC [Read Order]")
Deduction u/s 54F of Income Tax Act can be Allowed on Substantiating Assessee’s Intention to Repay Borrowed Funds with Capital Gains: Kerala HC [Read Order]
The Kerala High Court has held that deduction under Section 54F of the Income TaxAct, 1961 can be allowed when assessee substantiate her intention to...
![Customs Duty not leviable on lmport of capital good: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090505-customs-duty-karnataka-hc-taxscan.webp "Customs Duty not leviable on lmport of capital good: Karnataka HC [Read Order]")
![Provision for discount once accepted by Income Tax Dept as an allowable expense cannot be changed later: Karnataka HC rules in favour of LTI Mindtree Ltd. [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090501-income-tax-dept-income-tax-provision-for-discount-karnataka-hc-taxsacna.webp "Provision for discount once accepted by Income Tax Dept as an allowable expense cannot be changed later: Karnataka HC rules in favour of LTI Mindtree Ltd. [Read Order]")
![Tax Exemption Can Claim for Inter-State Purchases after Segregating Purchases made within in State and Other: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090461-tax-exemption-inter-state-purchases-segregating-purchases-madras-hc-taxscan.webp "Tax Exemption Can Claim for Inter-State Purchases after Segregating Purchases made within in State and Other: Madras HC [Read Order]")
Handling Export Cargo falls within the ambit of “Taxable Services”: Supreme Court Dismisses Airports Authority's Appeal [Read Judgement]
The Supreme Court dismissed an appeal filed by the Airports Authority of India (AAI), holding that the service of handling export cargo falls within the ambit of “taxable services” under the Finance...
![Handling Export Cargo falls within the ambit of “Taxable Services”: Supreme Court Dismisses Airports Authoritys Appeal [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090460-export-cargo-export-cargo-falls-taxable-services-supreme-court-taxscan.webp "Handling Export Cargo falls within the ambit of “Taxable Services”: Supreme Court Dismisses Airports Authoritys Appeal [Read Judgement]")
![GST Restoration allowable on compliance with Rule 22(4) of CGST Rules: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090217-cgst-gst-gst-restoration-cgst-rules-gauhati-hc-taxscan.webp "GST Restoration allowable on compliance with Rule 22(4) of CGST Rules: Gauhati HC [Read Order]")
![Uttarakahand HC Sets aside GST Order Cancelling Registration due to non furnishing of returns [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090224-uttarakhand-high-court-gst-order-taxscan.webp "Uttarakahand HC Sets aside GST Order Cancelling Registration due to non furnishing of returns [Read Order]")
Relief to Adani Power, Export Duty Not applicable on Transfer from Domestic Tariff Area to SEZ: Supreme Court [Read Order]
In a ruling in favour of Adani Power Ltd, the Supreme Court of India ruled that movement of goods from a Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ) is a domestic supply and not an...
![Relief to Adani Power, Export Duty Not applicable on Transfer from Domestic Tariff Area to SEZ: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090174-relief-to-adani-power-adani-power-export-duty-taxscan.webp "Relief to Adani Power, Export Duty Not applicable on Transfer from Domestic Tariff Area to SEZ: Supreme Court [Read Order]")
NCLT allows Exclusion of Time spent by Liquidator in complying with Judicial Orders and Directions of Stake Holders [Read Order]
The Kolkata Bench of the National Company Law Tribunal (NCLT )has permitted exclusion of time spent by liquidators in complying with judicial orders and directions of the stakeholder body. The...
![NCLT allows Exclusion of Time spent by Liquidator in complying with Judicial Orders and Directions of Stake Holders [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2089971-nclt-liquidator-judicial-orders-taxscan.webp "NCLT allows Exclusion of Time spent by Liquidator in complying with Judicial Orders and Directions of Stake Holders [Read Order]")
Termination of Concession Agreement does not Discharge Corporate Debtor's Obligation to Repay: NCLAT [Read Order]
In a recent case, the New Delhi bench of the National Company Law Appellate Tribunal (NCLAT) has held that termination of a Concession Agreement does not discharge the Corporate Debtor's...
![Termination of Concession Agreement does not Discharge Corporate Debtors Obligation to Repay: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090007-termination-concession-agreement-discharge-corporate-debtor-repay-nclat-taxscan.webp "Termination of Concession Agreement does not Discharge Corporate Debtors Obligation to Repay: NCLAT [Read Order]")
Application under section 7(5) of IBC cannot be Rejected due to non furnishing of NeSL when existence of debt and default by CD is established: NCLT [Read Order]
In a recent case, the Mumbai bench of the National Company Law Tribunal(NCLT) has held that application under section 7(5) of the Insolvency & Bankruptcy Code 2016 (‘the Code’) cannot be...
![Application under section 7(5) of IBC cannot be Rejected due to non furnishing of NeSL when existence of debt and default by CD is established: NCLT [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089006-nclt-mumbai-nclt-ibc-application-taxscan.webp "Application under section 7(5) of IBC cannot be Rejected due to non furnishing of NeSL when existence of debt and default by CD is established: NCLT [Read Order]")