Advika Dwivedi
![Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114982-cestat-declares-cenvat-credit-reversal-void-taxscan.webp "Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]")
Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]
The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT), set aside an order of Commissioner (Appeals) directing the...
![No Presumptive Disallowance u/s 14A: ITAT Deletes ₹118.68 Cr Addition Against Great Eastern Spinning [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115334-itat-deletes-11868-cr-addition-against-great-eastern-spinning-taxscan.jfif "No Presumptive Disallowance u/s 14A: ITAT Deletes ₹118.68 Cr Addition Against Great Eastern Spinning [Read Order]")
![Mechanical 145A Addition Set Aside: ITAT Rules Profit-Neutral MODVAT Adjustment Can’t Trigger Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115310-mechanical-145a-addition-set-aside-itat-rules-profit-neutral-modvat-adjustment-cant-trigger-tax-taxscan.webp "Mechanical 145A Addition Set Aside: ITAT Rules Profit-Neutral MODVAT Adjustment Can’t Trigger Tax [Read Order]")
![Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115298-kerala-hc-rules-nclt-rejection-resolution-plan-appealable-under-section-61-ibc-taxscan.webp "Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [Read Order]")
![Special Allowances - Exemptions and Taxability Under Income Tax Act [Old vs New Tax Act Series]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115348-income-tax-act-2025.webp "Special Allowances - Exemptions and Taxability Under Income Tax Act [Old vs New Tax Act Series]")
₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]
The Bombay High Court has permitted the transfer of ₹84 crore along with accrued interest lying in court deposit to the Settlement Account created under a Scheme of Arrangement approved by the...
![₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115316-2015-proceedings.webp "₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]")
![No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115289-no-s68-addition-sale-inherited-jewellery-backed-valuation-report-itat-taxscan.webp "No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]")
Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT), held that a recovery notice issued for pre-liquidation excise and customs dues is without jurisdiction when the...
![Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115033-recovery-notice-falls-for-want-non-obstante-clause-cestat-rules-taxscan.webp "Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]")
No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh ( CESTAT ), has held that the extended period of limitation cannot be invoked in the absence of mens rea and a positive act of...
![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114989-no-extended-limitation-allowable-without-mens-rea-cestat-quashes-1895-crore-service-tax-demand-taxscan.webp "No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]")
Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) ruled that payments made for global brand management, global communications, and global technology or knowledge management services do not ...
![Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114931-payments-deloitte-f-global-brand-communication-taxscan.webp "Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]")