Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
![CBDT clears Implementation Difficulties Faced under Income Tax Direct Tax Vivad Se Vishwas Scheme, 2024 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CBDT-CBDT-clears-Implementation-Implementation-Difficulties-faced-under-Income-Tax-Direct-Income-Tax-Direct-Tax-Vivad-Se-Vishwas-Scheme-taxscan.jpg "CBDT clears Implementation Difficulties Faced under Income Tax Direct Tax Vivad Se Vishwas Scheme, 2024 [Read Order]")
CBDT clears Implementation Difficulties Faced under Income Tax Direct Tax Vivad Se Vishwas Scheme, 2024 [Read Order]
The Ministry of Finance, through the Central Board of Direct Taxes (CBDT), has issued an order to address implementation challenges in the Direct Tax...
![Price not Sole Sale Consideration: Supreme Court axes Excise Duty Demands against BPCL [Read judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Price-not-Sole-Sale-Sole-Sale-Sole-Sale-Consideration-Consideration-Supreme-Court-Excise-Duty-Excise-Duty-Demands-BPCL-taxscan.jpg "Price not Sole Sale Consideration: Supreme Court axes Excise Duty Demands against BPCL [Read judgement]")
![Implementation of Govt Projects not exigible to Service Tax: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Calcutta-high-court-Service-Tax-Implementation-Taxscan.jpg "Implementation of Govt Projects not exigible to Service Tax: Calcutta HC [Read Order]")
Supreme Court of India opens Applications for Law Clerk-cum-Research Associates from Young Advocates [Read Order]
The Supreme Court of India has announced a prestigious opportunity for young legal minds with the release of its advertisement for the engagement of Law Clerk-cum-Research Associates on a short-term...
Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC Decision: Delhi HC [Read Order]
The Delhi High Court has clarified that the Supreme Court ruling in Union of India & Ors. v. Rajeev Bansal (2024) does not validate the authority of a Joint Commissioner to grant approval under...
![Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC Decision: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Income-Tax-Joint-Commissioner-Joint-Commissioner-grant-Reassessment-grant-Reassessment-Approvals-SC-Decision-Delhi-HC-taxscan.jpg "Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC Decision: Delhi HC [Read Order]")
Framing of Transfer Pricing Order against Non-Existent Entity not a Curable Defect: Delhi HC [Read Order]
In a significant ruling, the Delhi High Court on January 17, 2025, dismissed an appeal by the Principal Commissioner of Income Tax against Vedanta Limited, holding that framing a transfer pricing...
![Delhi HC quashes Income Tax Additions based on Historical Data and Facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-High-Court-Income-Tax-Income-Tax-Additions-Income-Tax-Additions-quashed-TAXSCAN.jpg "Delhi HC quashes Income Tax Additions based on Historical Data and Facts [Read Order]")
Unsubstantiated Income shown in ITR: ITAT upholds Estimation of Income at 8% of Gross Receipts by AO [Read Order]
In a notable ruling, the Income Tax Appellate Tribunal ( ITAT ), Chennai Bench, upheld the assessment by the Income Tax Officer ( ITO ) estimating an income of 8% on gross receipts deposited in the...
![Unsubstantiated Income shown in ITR: ITAT upholds Estimation of Income at 8% of Gross Receipts by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Chennai-ITR-AO-Unsubstantiated-Income-Taxscan.jpg "Unsubstantiated Income shown in ITR: ITAT upholds Estimation of Income at 8% of Gross Receipts by AO [Read Order]")
Cost of Parts Supplied by Principal Manufacturer not Part of Job Worker’s Assessable Value: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ),Ahmedabad Bench, delivered a significant ruling, holding that assessable value of Job Work excludes costs of parts supplied by the...
![Cost of Parts Supplied by Principal Manufacturer not Part of Job Worker’s Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-Principal-Manufacturer-Cost-of-Parts-Supplied-value-of-Job-Work-taxscan.jpg "Cost of Parts Supplied by Principal Manufacturer not Part of Job Worker’s Assessable Value: CESTAT [Read Order]")