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.
Why Should Parents-in-Law Pay Income Tax on Gifts Given to a Daughter-in-Law?
In most Indian households, financial decisions are driven by family needs rather than tax planning. One such decision is when parents-in-law gift...
![Foreign-Marked Nearly 20 Kg Gold Seized in Town Area Not Presumptively Smuggled Without Corroborative Evidence: Delhi HC quashes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114168-whatsapp-image-2025-12-23-at-105035-am.webp "Foreign-Marked Nearly 20 Kg Gold Seized in Town Area Not Presumptively Smuggled Without Corroborative Evidence: Delhi HC quashes Penalty [Read Order]")
![Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113773-penalty-cha-not-sustainable-taxscan.jfif "Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]")
![Once Refund upheld in Appeal, GST Dept Cannot Initiate Recovery Proceedings on Same Issue: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114177-gst-dept-orissa-hc-taxscan.jfif "Once Refund upheld in Appeal, GST Dept Cannot Initiate Recovery Proceedings on Same Issue: Orissa HC [Read Order]")
![Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114179-sale-food-beverages-cinema-counters-not-taxable-service-cestat-cinepolis-india-case-taxscan.webp "Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]")
Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the refund of excess service tax paid on amounts refunded to customers is not time-barred where the...
![Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114184-relief-indiamart-cestat-rules-refund-excess-service-tax-paid-unused-subscription-amounts-time-barred-post-gst-taxscan.webp "Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]")
Customs Cannot Reject Declared Value of LED TVs Based on Third-Party Documents Without Independent Evidence: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Customs authorities cannot reject the declared transaction value of imported LED TVs based solely...
![Customs Cannot Reject Declared Value of LED TVs Based on Third-Party Documents Without Independent Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114180-customs-reject-declared-value-led-tvs-third-party-documents-independent-evidence-cestat-taxscan.webp "Customs Cannot Reject Declared Value of LED TVs Based on Third-Party Documents Without Independent Evidence: CESTAT [Read Order]")
Real Estate Broker’s Excel Sheet Triggers ₹48 Lakh ‘On-Money’ Income Tax Addition: ITAT Gives Relief to Homebuyer [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) granted relief to a homebuyer after an income tax addition of Rs. 48 lakh was made on the allegation of on-money payment based...
![Real Estate Broker’s Excel Sheet Triggers ₹48 Lakh ‘On-Money’ Income Tax Addition: ITAT Gives Relief to Homebuyer [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114159-real-estate-broker-excel-sheet-triggers-on-money-income-tax-addition-itat-relief-homebuyer-taxscan.webp "Real Estate Broker’s Excel Sheet Triggers ₹48 Lakh ‘On-Money’ Income Tax Addition: ITAT Gives Relief to Homebuyer [Read Order]")
SEBI Mandates Half-Yearly Disclosure Norms for Securitised Debt Instruments to Enhance Transparency [Read Circular]
The Securities and Exchange Board of India (SEBI) has issued a Circular dated December 16, 2025, mandating detailed half-yearly disclosure requirements for Securitised Debt Instruments (SDIs). The...
![SEBI Mandates Half-Yearly Disclosure Norms for Securitised Debt Instruments to Enhance Transparency [Read Circular]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114124-sebi-mandates-hal-f-yearly-disclosure-norms-securitised-debt-instruments-enhance-transparency-taxscan.webp "SEBI Mandates Half-Yearly Disclosure Norms for Securitised Debt Instruments to Enhance Transparency [Read Circular]")
S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that relief under Section 54 of the Income Tax Act cannot be denied solely due to delay in registration of the new residential...
![S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113849-exemption-denied-solely-delay-property-registration-capital-gains-timely-reinvested-itat-taxscan.webp "S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]")
