Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120014-evidentiary-role-of-trc-is-limited-us-245r2-of-income-tax-act-supreme-court-says-trc-not-conclusive-to-get-dtaa-benefit-taxscan.webp "Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]")
Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]
The Supreme Court held that a Tax Residency Certificate (TRC), though relevant, is not conclusive proof for claiming DTAA ( Double Tax Avoidance...
![‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/2120020-supreme-court-tax-planning-tax-law-indian-tax-law-supreme-court-tax-ruling-tax-planning-cannot-override-law-supreme-court-tax-planning-must-follow-statutory-provisions-supreme-court-on-lawful-tax-planning-taxscan.webp "‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]")
![No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/2120019-dtaa-tiger-sale-flipkart-walmart-supreme-court-transaction-tax-avoidance-taxscan.webp "No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]")
![Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119933-penalty-alleged-individual-conspirator-demand-penalty-against-firm-quashed-cestat-taxscan.webp "Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]")
![GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119921-gstat-functional-allahabad-hc-directs-interim-deposit-writ-pre-deposit-limitation-bar-taxscan.webp "GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]")
Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]
The Calcutta High Court has taken up the question of whether an officer of the Bureau of Investigation has jurisdiction to conduct search proceedings under Section 67, adjudicate and pass an order...
![Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119922-gst-section-74-taxscan.webp "Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]")
‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]
The Calcutta High Court held that a mere “possibility” that an assessee may have received an SMS/email alert regarding a GST ( Goods and Services tax ) adjudication order is not conclusive proof of...
![‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119904-possibility-of-emailsms-notice-of-gst-order-not-conclusive-calcutta-hc-orders-fresh-consideration.webp "‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]")
![GST Paid in Wrong Head: Allahabad HC Orders Fresh Consideration & Refund u/s 77 if Due [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119878-gst-paid-wrong-head-allahabad-hc-orders-fresh-consideration-refund-us-77-if-due-taxscan.webp "GST Paid in Wrong Head: Allahabad HC Orders Fresh Consideration & Refund u/s 77 if Due [Read Order]")
Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), held that mere disclosure of turnover/income in an Income Tax Return ( ITR ) cannot automatically lead to Service...
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119877-cestat-mumbai-service-tax-service-tax-levy-service-tax-recipient-tax-demand-invalid-cestat-service-tax-ruling-itr-disclosure-service-tax-service-tax-levy-itr-disclosure-cannot-trigger-service-tax-levy-taxscan.webp "Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]")
IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Mumbai, with regards to the matter of customs duty paid twice on the same container, ordered reconsideration of the refund claim....
![IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119868-iec-alert-active-when-oio-passed-taxscan.webp "IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]")
Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]
The Madras High Court remitted an income tax reassessment case back to the Assessing Officer (AO) after noting that the legal heirs of the deceased assessee failed to respond to the show cause...
![Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119691-legal-heirs-income-tax-notices-madras-hc-remits-case-subject-deposit-disputed-demand-excluding-interest-taxscan.webp "Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]")
Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]
In a recent ruling, the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Kolkata held that a service tax demand raised solely on the basis of third-party information received from...
![Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119708-service-tax-demand-based-only-on-income-tax-data-taxscan.webp "Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]")