Advika Dwivedi
Commercial Expediency Cannot be Rewritten by TPO: Delhi HC upholds Avery Dennison’s Intra-Group Services at Arm’s Length
The Delhi High Court has dismissed an appeal filed under Section 260A of the IncomeTax Act, 1961, holding that no substantial question of law arose...
![Customs Duty Exemption Denied for Misrepresentation and Only 5.18% Value Addition: Karnataka HC Sets Aside CEGAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2113015-customs-duty-exemption-misrepresentation-value-addition-karnataka-hc-cegat-order-taxscan.webp "Customs Duty Exemption Denied for Misrepresentation and Only 5.18% Value Addition: Karnataka HC Sets Aside CEGAT Order [Read Order]")
![UP GST Adjudication Without Personal Hearing Set Aside: Allahabad HC Grants 15 Days to Buddha Resorts to File Reply [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113209-up-gst-adjudication-personal-hearing-aside-allahabad-buddha-resorts-taxscan.webp "UP GST Adjudication Without Personal Hearing Set Aside: Allahabad HC Grants 15 Days to Buddha Resorts to File Reply [Read Order]")
Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]
The Delhi High Court invalidated a draft assessment order issued under Section 144Cof the Income Tax Act, 1961 for A.Y. 2022-23, after finding that the assessment was initiated in the name of an...
![Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113152-draft-income-tax-assessment-144c-issued-post-amalgamation-invalid-delhi-hc-permits-fresh-action-against-sms-india-taxscan.webp "Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]")
Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]
The Allahabad High Court has dismissed sales tax revisions and upheld the levy of value added tax on diesel used in diesel generator sets for telecom towers, holding that where the assessee...
![Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113013-vodafone.webp "Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]")
Death of Accountant Held Sufficient Cause for Delay: Delhi HC Allows Belated Filing, Subject to SC Ruling on Section 168A Extensions [Read Order]
The Delhi High Court allowed a belated statutory appeal against a Goods and Services Tax (GST) adjudication order after accepting that the delay, while making it clear that the relief granted would...
![Death of Accountant Held Sufficient Cause for Delay: Delhi HC Allows Belated Filing, Subject to SC Ruling on Section 168A Extensions [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112989-gst-return-delhi-hc-taxscan.jfif "Death of Accountant Held Sufficient Cause for Delay: Delhi HC Allows Belated Filing, Subject to SC Ruling on Section 168A Extensions [Read Order]")
IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that a mere licensing arrangement for the use of intellectual property rights cannot be reclassified as...
![IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112838-ipr-licensing-treated-franchise-service-cestat-relief-reckitt-benckiser-taxscan.webp "IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]")