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.
![Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114835-income-tax-dept-fails-pass-consequential-order-taxscan.webp "Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]")
Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]
The Madras High Court observed that the time limit for passing consequential orders under Section 153(2A) of Income Tax Act, 1961 was one year and...
![ICSI issues Advisory w.r.t. Form MGT-7/MGT-7A Certification under MCA V3 Portal [Read Advisory]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114721-icsi-issues-advisory-wrt-form-mgt-7mgt-7a-certification-under-mca-v3-portal.webp "ICSI issues Advisory w.r.t. Form MGT-7/MGT-7A Certification under MCA V3 Portal [Read Advisory]")
![CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114591-cpc-fails-issue-intimation-before-passing-rectification-defective-form-3cd-madras-hc-directs-issue-fresh-intimation.webp "CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]")
![Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114605-pre-consultative-process-central-excise-act-evade-tax-madras-hc-taxscan.webp "Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]")
Subsidy from Govt Rehabilitation Scheme Milk Producers’ Co-operative is Capital Receipt, Not Taxable as Revenue Receipt: Madras HC [Read Order]
The Madras High Court has directed the income tax department to treat the subsidy/grant-in-aid of Rs. 3.5 crores received from the government rehabilitation scheme for the Milk producers’...
![Subsidy from Govt Rehabilitation Scheme Milk Producers’ Co-operative is Capital Receipt, Not Taxable as Revenue Receipt: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114587-milk-producers-co-operative-capital-receipt-taxable-revenue-receipt-madras-hc-taxscan.webp "Subsidy from Govt Rehabilitation Scheme Milk Producers’ Co-operative is Capital Receipt, Not Taxable as Revenue Receipt: Madras HC [Read Order]")
Infringements Allegedly Occurred in Delhi, Not WB: Calcutta HC Dismisses Kuwait Based Company’s Challenge to DGTR ADD Findings [Read Order]
The Calcutta High Court has dismissed a writ petition filed by Kuwait based company challenging the final findings of the Directorate General of Trade Remedies (DGTR) recommending imposition of...
![Infringements Allegedly Occurred in Delhi, Not WB: Calcutta HC Dismisses Kuwait Based Company’s Challenge to DGTR ADD Findings [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114473-infringements-allegedly-occured-delhic-wb-calcutta-hc-dismisses-kuwait-based-company-challenge-dgtr-add-findings-taxscan.webp "Infringements Allegedly Occurred in Delhi, Not WB: Calcutta HC Dismisses Kuwait Based Company’s Challenge to DGTR ADD Findings [Read Order]")
No Interest on Belated Excise Duty where Situation is Revenue-Neutral: Calcutta HC Upholds CESTAT Order in SAIL Case [Read Order]
The Calcutta High Court has upheld an order passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruling that no interest is payable on belated payment of central excise duty...
![No Interest on Belated Excise Duty where Situation is Revenue-Neutral: Calcutta HC Upholds CESTAT Order in SAIL Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114466-interest-belated-excise-duty-revenue-neutral-calcutta-hc-upholds-cestat-order-sail-case-taxscan.webp "No Interest on Belated Excise Duty where Situation is Revenue-Neutral: Calcutta HC Upholds CESTAT Order in SAIL Case [Read Order]")
Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]
“Attempt to impose service tax on "access to amusement facilities" as unconstitutional, held the Kerala High Court ruling Parliament lacks legislative competence to tax such activities when they are...
![Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114237-service-tax-access-amusement-facilities-unconstitutional-taxscan.webp "Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]")
New Compounding Guidelines of CBDT apply Only to Fresh Applications: Madras HC Clarifies Scope of S. 279 [Read Order]
The Madras High Court has held that the revised CBDT ( Central Board of Direct Taxes ) Compounding Guidelines cannot be retrospectively applied to pending or remanded compounding proceedings and...
![New Compounding Guidelines of CBDT apply Only to Fresh Applications: Madras HC Clarifies Scope of S. 279 [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114198-cbdt-madras-hc-fresh-applications-compounding-guidelines-madras-hc-tax-ruling-taxscan.webp "New Compounding Guidelines of CBDT apply Only to Fresh Applications: Madras HC Clarifies Scope of S. 279 [Read Order]")