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.
Employer Loan Tax Rule in Income Tax Rules Draft 2026: SBI Rate Method Explained
Many Indian employees take small loans from their employer. Some take a salary advance for a medical need. Some take an interest-free loan for a...
Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]
The Supreme Court has stayed the Bombay High Court order which refused to condone delay in Central Excise appeals where the High Court had held that an assessee cannot file a rectification...
![Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/08/2124272-supreme-court-bombay-hc-order-refusing-condone-delay-central-excise-appeals-filed-pendency-of-rectification-applications-taxscan.webp "Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]")
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 that the circular cannot be struck down unless the...
![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/2026/02/07/2124156-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]")
No Separate GST Registration Needed for After-Sales Service in Customer State When supply is from HO: AAAR
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that no separate GST registration is required in the customer State merely because after-sales repair and...
Income Tax Commissioner Cannot Deny Waiver of Interest u/s 234C Arbitrarily, Must Pass Reasoned Order: Karnataka HC [Read Order]
The Karnataka High Court held that the Income Tax Commissioner cannot deny waiver of interest under Section 234C of Income Tax Act, 1961 through a “arbitrary, cryptic and vitiated by ...
![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/2026/02/07/2124144-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]
In a recent ruling, the Mumbai ITAT upheld the PCIT’s Section 263 revision against Ambuja Cements, holding that the Assessing Officer did not properly verify the very low Section 14A disallowance...
![ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124107-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]
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that temporary holding of spare parts and tool kits by Field Service Engineers (FSEs) in Odisha does not...
![Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124143-service-engineersjpg-1.webp "Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]")