Advika Dwivedi
![Calcutta HC Rejects S.68 Appeal as Tax Effect Falls Below ₹2 Crore Limit Under Circular No. 9/2024 [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110545-appeal-tax-effect-falls-below-crore-limit-taxscan.webp "Calcutta HC Rejects S.68 Appeal as Tax Effect Falls Below ₹2 Crore Limit Under Circular No. 9/2024 [Read Order]")
Calcutta HC Rejects S.68 Appeal as Tax Effect Falls Below ₹2 Crore Limit Under Circular No. 9/2024 [Read Order]
The Calcutta High Court declined to entertain a revenue appeal challenging the deletion of an addition made under Section 68 of the Income Tax Act,...
![Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110258-reverse-charge-demand-cestat-tax-scn-unsustainable-taxscan.webp "Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]")
![Claim of ‘Lack of Speedy Remedy’ Not Enough to Invoke Article 226 when Statute Provides Complete Appellate Route: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110590-complete-appellate-route-taxscan.webp "Claim of ‘Lack of Speedy Remedy’ Not Enough to Invoke Article 226 when Statute Provides Complete Appellate Route: Orissa HC [Read Order]")
![‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110859-mandatory-element-imposing-penalty-114-144aa-customs-act-cestat-taxscan.webp "‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]")
Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]
The Madras High Court quashed Rs. 51 crore addition under Section 68 of the IncomeTax Act, 1961, determining that uncorroborated search statements cannot be treated as evidence to brand genuine...
![Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110523-lalitha-jewellery-madras-hc-cash-credits-uncorroborated-search-statement-taxscan.webp "Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]")
![System Failure due to Heavy Rainfall: Karnataka HC condones 36 days delay in filing ITR [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110597-karnataka-hc-itr-filing-itr-delay-taxscan.webp "System Failure due to Heavy Rainfall: Karnataka HC condones 36 days delay in filing ITR [Read Order]")
Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]
The Kerala High Court has held that timber consignments imported prior to 11.05.2012 must be assessed using the conversion factor of 1 Hoppus ton equal to 1.416 cubic metres, directing Customs...
![Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110450-customs-duty-refund-timber-importers-taxscan.webp "Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]")
Income Tax Dept cannot Recover beyond 20% of Disputed Demand by Adjusting Refund: Calcutta HC [Read Order]
The Calcutta High Court has held that the tax authorities cannot recover more than 20% of a disputed demand by adjusting refunds for other assessment years while the statutory appeal against the...
![Income Tax Dept cannot Recover beyond 20% of Disputed Demand by Adjusting Refund: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110451-income-tax-dept-disputed-demand-refund-calcutta-hc-taxscan.webp "Income Tax Dept cannot Recover beyond 20% of Disputed Demand by Adjusting Refund: Calcutta HC [Read Order]")
Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]
The Madras High Court has held that tax demands arising from assessment orders and appellate orders cannot survive once a resolution plan under the Insolvency and Bankruptcy Code, 2016 (IBC) is...
![Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110343-income-tax-demands-against-empee-distilleries-extinguished-approval-resolution-madras-hc-taxscan.webp "Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]")
No 18% GST on Rented Residential Hostels for Students Prior to 2022: Supreme Court Grants Exemption [Read Order]
The Supreme Court has ruled that Goods and Services Tax (GST) at the rate of 18% cannot be levied on the leasing of residential premises used as hostels for students for the period prior to the...
![No 18% GST on Rented Residential Hostels for Students Prior to 2022: Supreme Court Grants Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110299-supreme-court-rented-residential-hostels-taxscan.webp "No 18% GST on Rented Residential Hostels for Students Prior to 2022: Supreme Court Grants Exemption [Read Order]")