Advika Dwivedi
![Purchases cannot be Disallowed Merely on Employee Statements without Evidence: ITAT Deletes 12.5% Ad-Hoc Disallowance [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117677-purchases-disallowance-itat-taxscan.webp "Purchases cannot be Disallowed Merely on Employee Statements without Evidence: ITAT Deletes 12.5% Ad-Hoc Disallowance [Read Order]")
Purchases cannot be Disallowed Merely on Employee Statements without Evidence: ITAT Deletes 12.5% Ad-Hoc Disallowance [Read Order]
The Mumbai Bench of Income Tax Appellant Tribunal (ITAT) deleted ad-hoc disallowance calculated at 12.5% of the total purchase value, holding that ...
![CSR Funds Received With Specific Donor Conditions Not Automatically Taxable Income: ITAT Remands JM Financial Foundation Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117680-csr-funds-received-with-specific-donor-conditions-not-automatically-taxable-income-itat-remands-jm-financial-foundation-case-taxscan-.webp "CSR Funds Received With Specific Donor Conditions Not Automatically Taxable Income: ITAT Remands JM Financial Foundation Case [Read Order]")
![Client Code Modification in F&O Transactions Allegations Need Transaction-Level Proof: ITAT Remands ₹1.33 Cr Income Addition Matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117276-client-code-modification-ccm-taxscan.webp "Client Code Modification in F&O Transactions Allegations Need Transaction-Level Proof: ITAT Remands ₹1.33 Cr Income Addition Matter [Read Order]")
![Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117277-itat-mumbai-rules-asia-today-ltd-case-taxscan.jfif "Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]")
![S. 50C Not Applicable to Transfer of Life Interest in Property: ITAT Deletes ₹80.04 lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117275-transfer-life-interest-property-itat.webp "S. 50C Not Applicable to Transfer of Life Interest in Property: ITAT Deletes ₹80.04 lakh Addition [Read Order]")
![Delhi HC Issues Rules on Personal Appearance of Government Officials in Courts [Read Rules]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117193-personal-appearance-in-court-taxscan.webp "Delhi HC Issues Rules on Personal Appearance of Government Officials in Courts [Read Rules]")
Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]
The Andhra Pradesh High Court has ruled that a composite Goods and Services Tax (GST) assessment covering multiple tax periods is invalid, holding that such proceedings violate Sections 73 and...
![Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117111-composite-gst-assessment-covering-multiple-years-invalid-andhra-pradesh-hc-cites-violation-s-73-74-taxscan.webp "Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]")
![Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116918-16a1c3e3-8360-498b-93cf-eb6e167989b4.jfif "Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]")
No Exclusion of DEPB from Gross Profit while Calculating Business Income: ITAT strikes down ₹2.55 Cr Addition [Read Order]
The Income Tax Appellate Tribunal, Mumbai Bench held that Duty Entitlement PassBook (DEPB) benefits cannot be excluded from gross profit while estimating business income, thereby quashing an...
![No Exclusion of DEPB from Gross Profit while Calculating Business Income: ITAT strikes down ₹2.55 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116884-depb-not-excluded-from-gross-profit-tasxscan.webp "No Exclusion of DEPB from Gross Profit while Calculating Business Income: ITAT strikes down ₹2.55 Cr Addition [Read Order]")
Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]
The Calcutta High Court is examining whether a GST adjudication order passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 (WB GST Act) and the Central Goods and Services Tax...
![Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116895-calcutta-hc-gst-taxscan.jfif "Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]")
Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]
The Ministry of Finance's Department of Revenue on December 30, 2025 via Notification No. 02/2025-Customs (SG) dated 30.12.2025 will now impose a permanent safeguard duty on certain types of steel...
![Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116864-government-shields-steel-sector-safeguard-duty-indian-steel-sector-indian-steel-steel-sector-steel-imports-steel-import-surge-taxscan.webp "Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]")