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.
![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/2025/12/22/2113849-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]")
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...
![Mere Testing of Goods at CRCL Delhi or Presence of DRI Office Does Not Create Jurisdiction: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113775-mere-testing-goods-crcl-delhi-presence-dri-office-does-not-create-jurisdiction-delhi-hc-taxscan.webp "Mere Testing of Goods at CRCL Delhi or Presence of DRI Office Does Not Create Jurisdiction: Delhi HC [Read Order]")
![Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113762-laying-telecom-optical-fibre-cables-under-alongside-roads-not-taxable-service-tax-cestat-taxscan.webp "Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]")
Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that excise duty refund on post-clearance discounts is admissible when the duty incidence has not been...
![Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113770-excise-duty-refund-post-clearance-duty-incidence-excise-duty-refund-allowed-unregistered-dealers-taxscan.webp "Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]")
ICAI Releases Guidelines for CA Foundation, Intermediate, and Final Examinations for January 2026: Check Here
The Institute of Chartered Accountants of India (ICAI) has issued the official Guidelines and Notes for Information and Guidance of Applicants for the CA Foundation, Intermediate, and Final ...
Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]
TheKolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) ruled that Customs authorities cannot withhold provisional release of used highly specialised equipment merely due...
![Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113424-customs-cannot-withhold-provisional-release-highly-specialised-equipment-absence-centralised-monitoring-cestat-taxscan.webp "Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]")
Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Limitation Act does not apply to requests for conversion of Shipping Bills made under Section 149 of...
![Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113421-limitation-act-does-apply-conversion-shipping-bills-149-customs-act-cestat-taxscan.webp "Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]")