Advika Dwivedi
![Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/500x300_2089341-used-cars-cestat-maruti-suzuki-popular-vehicles-dealer-service-tax-taxscan.webp "Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]")
Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that no Service Tax is payable on refurbishment activities...
![Setting-Off Short-Term Capital Loss in Shares where Securities Transaction Tax Paid: ITAT deletes iShares MSCI India’s ₹270 Cr Income Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088968-short-term-capital-loss-income-addition-msci-securities-transaction-tax-taxscan.webp "Setting-Off Short-Term Capital Loss in Shares where Securities Transaction Tax Paid: ITAT deletes iShares MSCI India’s ₹270 Cr Income Addition [Read Order]")
![Income Tax Assessment Made Under Old ‘Firm’ PAN instead of New ‘Company’ PAN: ITAT directs CIT(A) to verify Transactions in Books of Accounts [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088957-income-tax-old-firm-pan-itat-taxscan.webp "Income Tax Assessment Made Under Old ‘Firm’ PAN instead of New ‘Company’ PAN: ITAT directs CIT(A) to verify Transactions in Books of Accounts [Read Order]")
![Notice u/s 148 Held Time-Barred: ITAT quashes Income Tax Reassessment Proceedings as Void [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2088070-itat-quashes-income-tax-reassessment-taxscan.webp "Notice u/s 148 Held Time-Barred: ITAT quashes Income Tax Reassessment Proceedings as Void [Read Order]")
Gauhati HC Quashes Indian Oil’s CST Demand: ‘C’ Form for Concessional Tax Rate Wrongly Denied on Basis of Quashed Circular [Read Order]
The Gauhati High Court has set aside a differential tax demand raised by the Indian Oil Corporation Limited (IOCL) that stemmed from a circular denying concessional Central Sales Tax (CST) benefits...
![Gauhati HC Quashes Indian Oil’s CST Demand: ‘C’ Form for Concessional Tax Rate Wrongly Denied on Basis of Quashed Circular [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2088063-gauhati-hc-indian-oils-cst-demand-taxscan.webp "Gauhati HC Quashes Indian Oil’s CST Demand: ‘C’ Form for Concessional Tax Rate Wrongly Denied on Basis of Quashed Circular [Read Order]")
MEIS Subsidy Classification a Debatable Issue, Cannot be Rectified u/s 154: ITAT Upholds Deletion of ₹1.84 Crore Taxable Income [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai, has dismissed the Revenue’s appeal on the treatment of Merchandise Exports from India Scheme (MEIS) subsidy, ruling that its classification...
![MEIS Subsidy Classification a Debatable Issue, Cannot be Rectified u/s 154: ITAT Upholds Deletion of ₹1.84 Crore Taxable Income [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2088066-itat-upholds-meis-subsidy-taxable-income-taxscan.webp "MEIS Subsidy Classification a Debatable Issue, Cannot be Rectified u/s 154: ITAT Upholds Deletion of ₹1.84 Crore Taxable Income [Read Order]")
Sales Tax Subsidy under Backward Area Development Scheme Classified as Capital Receipt: ITAT Excludes Computation u/s. 115JB [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad, held that sales tax subsidy received under a state industrial incentive scheme is a capital receipt not liable to tax under the Income Tax Act,...
![Sales Tax Subsidy under Backward Area Development Scheme Classified as Capital Receipt: ITAT Excludes Computation u/s. 115JB [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087575-capital-receipt-taxscan.webp "Sales Tax Subsidy under Backward Area Development Scheme Classified as Capital Receipt: ITAT Excludes Computation u/s. 115JB [Read Order]")
Excess Depreciation on Intangible Assets Allowed: ITAT Upholds Consistency in Nirma’s Case [Read Order]
The Income Tax Appellate Tribunal (ITAT), ITAT Ahmedabad Bench, has ruled in favor of the assessee on the issue of depreciation claimed on intangible assets, rejecting the Revenue’s attempt to...
![Excess Depreciation on Intangible Assets Allowed: ITAT Upholds Consistency in Nirma’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087570-itat-ahmedabad-excess-depreciation-intangible-assets-taxscan.webp "Excess Depreciation on Intangible Assets Allowed: ITAT Upholds Consistency in Nirma’s Case [Read Order]")