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.
![COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115294-covid-restriction-health-issues-sufficient-condone-five-year-delay-itr-nri-citizen-delhi-hc-taxscan.webp "COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]")
COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court refused to condone a delay of almost five years in filing an Income Tax Return (ITR) by a senior citizen...
![Centre Imposes ADD on Imports of Calcium Carbonate Filler Masterbatch from Vietnam [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/2115271-centre-imposes-add-imports-calcium-carbonate-filler-masterbatch-from-vietnam-taxscan.jfif "Centre Imposes ADD on Imports of Calcium Carbonate Filler Masterbatch from Vietnam [Read Notification]")
![Centre Extends ADD on Imports of 2-Ethyl Hexanol from EU, Indonesia, Korea RP, Malaysia, Taiwan and USA [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/2115282-import.webp "Centre Extends ADD on Imports of 2-Ethyl Hexanol from EU, Indonesia, Korea RP, Malaysia, Taiwan and USA [Read Notification]")
![GST SCN and Demand Order Issued When ‘Additional Notices’ Tab Not Clearly Visible on Portal: Delhi HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115287-gst-scn-delhi-hc-taxscan.jfif "GST SCN and Demand Order Issued When ‘Additional Notices’ Tab Not Clearly Visible on Portal: Delhi HC Remands Matter [Read Order]")
![Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/2115234-centre-extends-anti-dumping-duty-pet-resin-imports-from-china-pr-taxscan.webp "Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]")
![Centre Imposes ADD on Imports of Refrigerant Gas R-134a from China PR [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/2115248-centre-imposes-add-on-imports-of-refrigerant-gas-r-134a-from-china-pr-taxscan.webp "Centre Imposes ADD on Imports of Refrigerant Gas R-134a from China PR [Read Notification]")
Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that provisions of the Information Technology Act, 2000 relating to electronic records and deemed receipt cannot be applied to determine valid ...
![Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115206-2107642-expedite-inquiry-decision-allahabad-hc-challenge-suspension-tax-officer-taxscan.webp "Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]")
One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]
In a recent ruling, the Delhi High Court held that one-third of the ICC sponsorship fee paid by LG Electronics India Pvt. Ltd. to a Singapore-based entity related to the right to use the ICC...
![One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115203-icc-sponsorship-lg-electronics-trademark-use-taxable-royalty-delhi-hc-tds-taxscan.webp "One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]")
Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]
In a recent ruling, the Karnataka High Court held that liquidated damages received for breach of contract are not taxable under the Goods and Services Tax law and directed refund of Rs. 5 crore that...
![Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115105-liquidated-damages-for-breach-of-contract-not-taxable-under-gst-karnataka-hc-orders-refund-of-rs-5-crore-paid-under-protest-taxscan.webp "Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]")
Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]
The Ahmedabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) held that textile processing carried out on a job-work basis does not amount to manpower supply service and...
![Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115015-textile-job-work-per-kg-output-basis-manpower-supply-cestat-quashes-service-tax-demands-taxscan.webp "Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]")
Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]
In a recent judgment, the Madras High Court quashed the reassessment proceedings against the assessee as time-barred. It upheld the company's entitlement to claim 60% depreciation on computer...
![Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2114994-madras-hc-income-tax-reassessment-against-cognizant-depreciation-computer-software-ay-2002-03-taxscan.webp "Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]")