Advika Dwivedi
![Gujarat HC Prevents Levy of VAT on Hospital Supplies as Unsustainable by Constitutional Limits [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103090-gujarat-hc-prevents-levy-vat-on-hospital-supplies-constitutional-limits-taxscan.webp "Gujarat HC Prevents Levy of VAT on Hospital Supplies as Unsustainable by Constitutional Limits [Read Order]")
Gujarat HC Prevents Levy of VAT on Hospital Supplies as Unsustainable by Constitutional Limits [Read Order]
The Gujarat High Court held that the levy of Value Added Tax on the supply of medicines, implants, stents and consumables provided to indoor...
![Hospitals’ Supply of Medicines and Implants to Indoor Patients Not a Taxable Sale: Gujarat HC Holds Charitable Hospitals Outside VAT Levy [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2103077-hospitals-supply-medicines-implants-indoor-patients-taxable-sale-gujarat-hc-charitable-hospitals-taxscan.webp "Hospitals’ Supply of Medicines and Implants to Indoor Patients Not a Taxable Sale: Gujarat HC Holds Charitable Hospitals Outside VAT Levy [Read Order]")
![ITAT Partly Deletes Addition of ₹10 Lakh on Cash Deposits from Agricultural Income u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2102954-agricultural-income-taxscan.webp "ITAT Partly Deletes Addition of ₹10 Lakh on Cash Deposits from Agricultural Income u/s 69A [Read Order]")
![Partial Relief Granted on Cash Deposits During Demonetisation: ITAT Restricts Addition to ₹6,000 under Income Tax [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2102940-cash-deposit-demonetization-taxscan.webp "Partial Relief Granted on Cash Deposits During Demonetisation: ITAT Restricts Addition to ₹6,000 under Income Tax [Read Order]")
![Conduit Companies Cannot be Taxed without Proof of Income: Delhi HC Deletes Commission Income Additions on Alleged Accommodation Entry [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102343-conduit-companies-taxed-proof-of-income-taxscan.webp "Conduit Companies Cannot be Taxed without Proof of Income: Delhi HC Deletes Commission Income Additions on Alleged Accommodation Entry [Read Order]")
No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order]
The Authority for Advance Ruling, Tamil Nadu, has ruled that no error apparent on the face of record exists in its earlier decision classifying bus body-building activity as a supply of services...
![No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102513-aar-rectification-request-gst-rate-body-building-activity-taxscan.webp "No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order]")
Funds Declared in Settlement Proceedings Cannot Be Treated as Unexplained Loans: Delhi HC rejects Revenue Appeal in Income Tax Case [Read Order]
The Delhi High Court has held that funds disclosed and taxed in proceedings before the Income Tax Settlement Commission cannot subsequently be treated as unexplained loans under Section 68 of the...
![Funds Declared in Settlement Proceedings Cannot Be Treated as Unexplained Loans: Delhi HC rejects Revenue Appeal in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102300-funds-declared-settlement-proceedings-unexplained-loans-delhi-hc-revenue-appeal-income-tax-case-taxscan.webp "Funds Declared in Settlement Proceedings Cannot Be Treated as Unexplained Loans: Delhi HC rejects Revenue Appeal in Income Tax Case [Read Order]")
![Calcutta HC finds Penny-Stock Trading Loss as Bogus, sets aside ITAT disallowance Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101779-disallowance-order-taxscan.webp "Calcutta HC finds Penny-Stock Trading Loss as Bogus, sets aside ITAT disallowance Order [Read Order]")
Gujarat HC Permits Final Disbursement to Unsecured Creditors u/s 530 in Company Liquidation Case [Read Order]
The High Court of Gujarat directed final settlement of dues of unsecured creditors in the liquidation proceedings of a pharmaceutical company, permitting disbursement of funds available with the...
![Gujarat HC Permits Final Disbursement to Unsecured Creditors u/s 530 in Company Liquidation Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101765-liquidation-cae-taxscan.webp "Gujarat HC Permits Final Disbursement to Unsecured Creditors u/s 530 in Company Liquidation Case [Read Order]")
Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]
The Gujarat High Court has ruled that a circular issued under the Goods and Services Tax restricting refund of accumulated Input Tax Credit on account of inverted duty structure is ultra vires and...
![Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101454-gujarat-high-court-refund-claims-circular-restricting-taxscan.webp "Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]")
Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]
The Gujarat High Court has ruled that refund applications relating to the period prior to 18.07 2022 cannot be denied under the Goods and Services Tax merely because they were filed after that...
![Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101439-gujarat-high-court-refund-claim-refund-taxscan.webp "Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]")