Akhaigha T Josh
![Supreme Court & High Courts Weekly Round-up [Part 1]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072447-supreme-court-high-courts-weekly-round-up-supreme-court-high-courts-taxscan.webp "Supreme Court & High Courts Weekly Round-up [Part 1]")
Supreme Court & High Courts Weekly Round-up [Part 1]
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan during the previous...
![Coaching Centre Had No Intent to Evade Tax: CESTAT Quashes ₹3.06 Cr Extended Period Service Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/250x150_2071862-coaching-centre-evade-tax-cestat-extended-period-service-tax-demand-and-penalty-taxscan.webp "Coaching Centre Had No Intent to Evade Tax: CESTAT Quashes ₹3.06 Cr Extended Period Service Tax Demand and Penalty [Read Order]")
![Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071537-genuine-delay-producing-70-year-old-trust-deed-itat-quashes-rejection-s12a-80g-claims-taxscan.webp "Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]")
![Aircraft Maintenance Training not Taxable as Commercial Coaching: CESTAT Exempts The Bombay Flying Club’s Member Services under Mutuality Doctrine [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071490-aircraft-maintenance-training-not-taxable-commercial-coaching-cestat-taxscan.webp "Aircraft Maintenance Training not Taxable as Commercial Coaching: CESTAT Exempts The Bombay Flying Club’s Member Services under Mutuality Doctrine [Read Order]")
TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]
The applicant, Becton Dickinson India Private Limited, is a private limited company engaged in the manufacturing and trading of medical equipment and devices. They also import and trade the same. ...
![TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071975-tr-6-challan-becton-dickinson-gst-case-taxscan.webp "TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]")
Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) analyzed the applicability of the time limit under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, on the input tax credit...
![Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071956-2067282-delhi-hc-refuses-writ-petition-itc-denial-non-service-scn-directs-petitioner-avail-appellate-taxscan-1.webp "Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]")
No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that there arises no question of time limit to avail Input Tax Credit (ITC) on Import Integrated Goods and Services Tax (IGST) paid with...
![No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071960-aar-tamil-nadu-tr-6-challan-import-igst-taxscan.webp "No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]")
Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) considered the eligibility to claim input tax credit (ITC) for import Integrated Goods and Services Tax (IGST) paid through reassessed bills of...
![Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071959-input-tax-credit-taxscan.webp "Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]")
Books Rejected for Absence of Stock Register and Abnormal Cash Sales: ITAT Upholds Rejection and Confirms 5% Profit Estimation u/s 145(3) [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) upheld the rejection of books of accounts under Section 145(3) of the Income Tax Act, 1961, and confirmed net profit estimation at 5%,...
![Books Rejected for Absence of Stock Register and Abnormal Cash Sales: ITAT Upholds Rejection and Confirms 5% Profit Estimation u/s 145(3) [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070842-books-rejected-absence-stock-register-abnormal-cash-sales-itat-upholds-rejection-confirms-5-profit-estimation-taxscan.webp "Books Rejected for Absence of Stock Register and Abnormal Cash Sales: ITAT Upholds Rejection and Confirms 5% Profit Estimation u/s 145(3) [Read Order]")
ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly deleted an income tax addition of ₹59,78,000 made under Section 69A of the Income Tax Act, 1961, on cash deposits during...
![ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070895-itat-itat-quashes-itat-quashes-part-of-income-tax-addition-income-tax-addition-taxscan.webp "ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]")
Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the penalty of ₹3,00,000 imposed by the Commissioner of Customs under section 114 of the Customs...
![Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069977-penalty-us-114-unsustainable-goods-exported-cestat-quashes-customs-order-depb-evasion-case-taxscan.webp "Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]")