Franklin Joshva
![GST Portal Access Issue and Unserved SCN: Delhi HC Overturns GST Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-order-site-img-Recovered.jpg "GST Portal Access Issue and Unserved SCN: Delhi HC Overturns GST Order [Read Order]")
GST Portal Access Issue and Unserved SCN: Delhi HC Overturns GST Order [Read Order]
The Delhi High Court has overturned an adjudication order and granted the petitioner a fresh opportunity to respond to a Show Cause Notice (SCN) that...
![Challenge to GST Notifications u/s 168A Pending in SC: Delhi HC Orders Fresh Adjudication, Directs Reconsideration of Taxpayer’s Reply [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Telengana-HC-Telangana-high-court-GST-notifications-GST-extending-notice-notice-GST-authorities-taxscan.jpg "Challenge to GST Notifications u/s 168A Pending in SC: Delhi HC Orders Fresh Adjudication, Directs Reconsideration of Taxpayer’s Reply [Read Order]")
![Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/TDS-Returns-TDS-Returns-Filed-TDS-Returns-Filed-Prior-taxscan.jpg "Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]")
![Extensive Legal Consultation and Exploring Options Not Valid Grounds for Delay in Filing GST Appeal: Madras HC Condones 90-Day Delay with Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Extensive-Legal-Consultation-Extensive-Legal-Consultation-and-Exploring-Options-Legal-Consultation-taxscan.jpg "Extensive Legal Consultation and Exploring Options Not Valid Grounds for Delay in Filing GST Appeal: Madras HC Condones 90-Day Delay with Condition [Read Order]")
![Teacher receives Income Tax Notice after Bank Manager Misused Account: Madras HC directs Dept to Hear Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Teacher-receives-Income-Tax-Notice-Income-Tax-Notice-Income-Tax-Bank-Manager-Misused-Account-taxscan.jpg "Teacher receives Income Tax Notice after Bank Manager Misused Account: Madras HC directs Dept to Hear Matter [Read Order]")
Delay in Filing GST Appeal due to Representative’s Ill-Health: Madras HC Condones 110-Day Delay on Condition [Read Order]
The Madras High Court has condoned a 110-day delay in filing Goods and Service Tax (GST) appeal citing the ill-health of the petitioner’s Authorized Representative as a genuine reason for the delay...
![Delay in Filing GST Appeal due to Representative’s Ill-Health: Madras HC Condones 110-Day Delay on Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-in-Filing-GST-GST-Appeal-GST-Appeal-due-to-Representatives-Ill-Health-taxscan.jpg "Delay in Filing GST Appeal due to Representative’s Ill-Health: Madras HC Condones 110-Day Delay on Condition [Read Order]")
Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that a taxpayer can avail capital gains exemption under the India-Mauritius Double Taxation Avoidance Agreement (DTAA) for shares...
![Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Taxpayer-Can-Claim-DTAA-DTAA-DTAA-Exemption-taxscan.jpg "Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]")
Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has condoned delays of up to 884 days in three appeals filed by a cooperative society, ruling that delay should be viewed pragmatically not...
![Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-Should-Be-Viewed-Pragmatically-Co-op-Society-to-File-Appeal-File-Appeal-taxscan.jpg "Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]")
No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has remanded the case of the Bar Council of Delhi (BCI Delhi) to the National Faceless Appeal Centre (NFAC) for fresh adjudication, citing...
![No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notice-Income-Tax-Act-Assessee-shall-be-treated-as-Void-Ab-Initio-Void-Ab-Initio-ITAT-Taxscan.jpg "No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]")
Interest on Fixed Deposits Not Business Income: ITAT upholds 10AA Deduction Denial for SEZ unit [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the denial of deduction under Section 10AA to a Special Economic Zone (SEZ) unit, ruling that interest income earned from...
![Interest on Fixed Deposits Not Business Income: ITAT upholds 10AA Deduction Denial for SEZ unit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/interest-ITAT-Fixed-Deposits-taxscan.jpg "Interest on Fixed Deposits Not Business Income: ITAT upholds 10AA Deduction Denial for SEZ unit [Read Order]")
Transfer Pricing adjustment unwarranted u/s 92BA If Deduction Not claimed u/s 80IA: ITAT Deletes Addition [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that where no deduction is claimed under Section 80IA of the Income Tax Act, 1961, the transfer pricing adjustments under...
![Transfer Pricing adjustment unwarranted u/s 92BA If Deduction Not claimed u/s 80IA: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Transfer-Pricing-adjustment-adjustment-unwarranted-Deduction-Deduction-Not-claimed-section-80IA-taxscan.jpg "Transfer Pricing adjustment unwarranted u/s 92BA If Deduction Not claimed u/s 80IA: ITAT Deletes Addition [Read Order]")