Advika Dwivedi
![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/2025/12/19/500x300_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]")
UP GST Adjudication Without Personal Hearing Set Aside: Allahabad HC Grants 15 Days to Buddha Resorts to File Reply [Read Order]
The Lucknow Bench of Allahabad High Court held that an adjudication order passed under the U.P. Goods and Services Tax Act, 2017 (U.P. GST), without...
![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/2025/12/19/250x150_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]](https://images.taxscan.in/h-upload/2025/12/18/250x150_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]")
Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (CESTAT), has set aside the rejection of a large refund claim involving Swachh Bharat Cess and other input services, holding that...
![Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112782-swachh-bharat-cess-refund-clarified-cestat-favors-genpact-cites-no-time-bar-export-proceeds-taxscan.webp "Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]")
Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT), has held that additions for alleged unaccounted income cannot be sustained merely on the basis of loose papers, rough cash jottings, or...
![Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112749-loose-papers-whatsapp-chats-not-enough-itat-taxscan.webp "Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]")
Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]
The Income Tax Act 2025 has redefined Section 54F as Section 86. However, this is not a mere change in name. The two sections do provide the same capital gaintax exemption for capital assets sold,...
![Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112708-capital-gains-home-buyers-section-54f-vs-section-86-explained-old-vs-new-tax-act-series-article-1.webp "Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]")