Kavi Priya
Content writer at Taxscan with a passion for clear, engaging legal content. I simplify tax and law topics while sharpening my research and communication skills.
![Delhi HC Refuses to Interfere With Validity of CBIC Circular on “Proper Officer” Powers Under CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124156-delhi-hc-refuses-to-interfere-with-validity-of-cbic-circular-on-proper-officer-powers-under-cgst-act.webp "Delhi HC Refuses to Interfere With Validity of CBIC Circular on “Proper Officer” Powers Under CGST Act [Read Order]")
Delhi HC Refuses to Interfere With Validity of CBIC Circular on “Proper Officer” Powers Under CGST Act [Read Order]
In a recent ruling, the Delhi High Court refused to interfere with the validity of the CBIC Circular on assigning “proper officer” functions and said...
![Income Tax Commissioner Cannot Deny Waiver of Interest u/s 234C Arbitrarily, Must Pass Reasoned Order: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124144-income-tax-karnataka-high-court-taxscan.webp "Income Tax Commissioner Cannot Deny Waiver of Interest u/s 234C Arbitrarily, Must Pass Reasoned Order: Karnataka HC [Read Order]")
![ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124107-itat-upholds-revision-order-against-ambuja-cements.webp "ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]")
![Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124143-service-engineersjpg-1.webp "Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]")
Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that repair and maintenance services provided through Field Service Engineers (FSEs) in Odisha do not create...
![Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124122-repair-services-via-field-engineers-in-state-dont-create-place-of-business-when-contracts-invoicing-from-hojpg.webp "Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]")
Supreme Court Dismisses CBDT SLPs against Telangana HC Order Quashing Income Tax Notices issued to Telangana Pollution Control Board [Read Judgement]
The Supreme Court has refused to interfere with the Telangana High Court judgment which granted relief to the Telangana State Pollution Control Board and quashed the Income Tax Department’s action...
![Supreme Court Dismisses CBDT SLPs against Telangana HC Order Quashing Income Tax Notices issued to Telangana Pollution Control Board [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124048-supreme-court-dismisses-cbdt-slps-against-telangana-hc-taxscan.webp "Supreme Court Dismisses CBDT SLPs against Telangana HC Order Quashing Income Tax Notices issued to Telangana Pollution Control Board [Read Judgement]")
![FinMin Increases Customs Tariff Values for Gold and Silver [Read Notification]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124053-finmin-increases-customs-tariff-values-for-gold-and-silve-taxscan.webp "FinMin Increases Customs Tariff Values for Gold and Silver [Read Notification]")
Repayment of Rs. 1.85 Cr Loan in Two Days alone Does not Prove its Paper Entry: Delhi HC Upholds Deletion of S. 68 Addition [Read Order]
In a recent ruling, the Delhi High Court held that repayment of Rs. 1.85 crore loan within two days alone does not prove it was a paper entry, and it refused to interfere with the Income Tax...
![Repayment of Rs. 1.85 Cr Loan in Two Days alone Does not Prove its Paper Entry: Delhi HC Upholds Deletion of S. 68 Addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124015-loan-site-imagejpg.webp "Repayment of Rs. 1.85 Cr Loan in Two Days alone Does not Prove its Paper Entry: Delhi HC Upholds Deletion of S. 68 Addition [Read Order]")
Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that a taxpayer cannot demand full documents and entire material at the Section 148A(b) stage, and “information” only means a short and concise narration...
![Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124057-taxpayer-cannot-demand-entire-material.webp "Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]")
Madras HC Upholds ₹1.5 Crore Income Tax Penalty on Actor Vijay, Holds Notice issued within Limitation Period
In a recent ruling, the Madras High Court upheld a Rs. 1.50 crore income tax penalty imposed on actor-turned-politician Vijay, and held that the Income Tax Department’s notice and proceedings were...
Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]
In a recent ruling, the Delhi High Court held that the Passport Authority cannot refuse passport renewal to a person arrested in GST proceedings and later released on bail even when the trial court...
![Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124008-passport-authority-cant-refuse-renewal-gst-arrest-accused-out-bail-when-trial-court-noc-exists-delhi-hc-directs-passport-renewal-taxscan.webp "Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]")