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.
![Grounds Incomplete and Vague: AAR Dismisses Advance Ruling Request on DM Water, Distil Water & Conductive Water [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082956-grounds-incomplete-and-vague-aar-advance-ruling-request-taxscan.webp "Grounds Incomplete and Vague: AAR Dismisses Advance Ruling Request on DM Water, Distil Water & Conductive Water [Read Order]")
Grounds Incomplete and Vague: AAR Dismisses Advance Ruling Request on DM Water, Distil Water & Conductive Water [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has dismissed an application seeking a classification and GST ( Goods and Services Tax ) rate ruling...
![Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/250x150_2082895-groundnuts-taxscan.webp "Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]")
![Service Tax vs VAT: Supreme Court to Hear Revenue’s Appeal against CESTAT Ruling and Schindler India on Monday [Read Order]](https://images.taxscan.in/h-upload/2025/08/31/250x150_2082418-service-tax-vs-vat-supreme-court-revenues-appeal-cestat-ruling-and-schindler-india-taxscan.webp "Service Tax vs VAT: Supreme Court to Hear Revenue’s Appeal against CESTAT Ruling and Schindler India on Monday [Read Order]")
![CIT(A) Obligated to Dispose Off Appeal on Merits, Cannot Dismiss on Non-Prosecution of Assessee: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082147-cita-appeal-merits-non-prosecution-itat-taxscan.webp "CIT(A) Obligated to Dispose Off Appeal on Merits, Cannot Dismiss on Non-Prosecution of Assessee: ITAT [Read Order]")
![2% TDS demand issued against CHA, No Proof Filed for Exemption: Madras grants Final Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082218-tds-cha-madras-grants-taxscan.webp "2% TDS demand issued against CHA, No Proof Filed for Exemption: Madras grants Final Opportunity [Read Order]")
Concessional Tax Rate u/s 115BAA denied due to Non-Filing of Form 10-IC: ITAT direct AO to Re-consider Claim Conditionally [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal ( ITAT ) has directed the Assessing Officer (AO) to reconsider its claim for the concessional corporate tax regime under Section 115BAA of...
![Concessional Tax Rate u/s 115BAA denied due to Non-Filing of Form 10-IC: ITAT direct AO to Re-consider Claim Conditionally [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082143-form-10-1c-taxscan.webp "Concessional Tax Rate u/s 115BAA denied due to Non-Filing of Form 10-IC: ITAT direct AO to Re-consider Claim Conditionally [Read Order]")
Relief to Thermo Fisher: ITAT allows Depreciation Claim on Supply & Maintenance Contracts Acquired via Slump Sale [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that manufacturing, supply, and maintenance contracts acquired through slump sale arrangements qualify as intangible assets...
![Relief to Thermo Fisher: ITAT allows Depreciation Claim on Supply & Maintenance Contracts Acquired via Slump Sale [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082141-thermo-fisher.webp "Relief to Thermo Fisher: ITAT allows Depreciation Claim on Supply & Maintenance Contracts Acquired via Slump Sale [Read Order]")
Verbatim Reproduction of Contents of SCN in Customs Final Order, No Independent Reasoning: Madras HC sets aside Order [Read Order]
The Madras High Court has set aside a Customs adjudication order after finding that it merely reproduced the contents of the show cause notice (SCN) without any independent reasoning. The ...
![Verbatim Reproduction of Contents of SCN in Customs Final Order, No Independent Reasoning: Madras HC sets aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082138-madras-hc-customs-case-taxscan.webp "Verbatim Reproduction of Contents of SCN in Customs Final Order, No Independent Reasoning: Madras HC sets aside Order [Read Order]")
Cash Deposits Claimed from Building Material Business: ITAT Directs AO to Verify as Assessee Could Not Substantiate Turnover Beyond Returns [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Ranchi Bench, has directed the Assessing Officer (AO) to re-examine the case of assessee, who had deposited ₹26.60 lakh during the demonetization period,...
![Cash Deposits Claimed from Building Material Business: ITAT Directs AO to Verify as Assessee Could Not Substantiate Turnover Beyond Returns [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082133-cash-deposits-building-material-business-itat-taxscan.webp "Cash Deposits Claimed from Building Material Business: ITAT Directs AO to Verify as Assessee Could Not Substantiate Turnover Beyond Returns [Read Order]")
Customs Duty on Imports Mistakenly Paid Twice on Same Bills of Entry: CESTAT Orders Refund of Second Payment [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Mumbai has allowed a refund claim after holding that the company had paid customs duty twice on the same imports, which could...
![Customs Duty on Imports Mistakenly Paid Twice on Same Bills of Entry: CESTAT Orders Refund of Second Payment [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081895-customs-duty-cestat-refund-cestat-orders-customs-duty-on-imports-mistakenly-taxscan.webp "Customs Duty on Imports Mistakenly Paid Twice on Same Bills of Entry: CESTAT Orders Refund of Second Payment [Read Order]")
![From Registration to Refunds: ICAI Suggests Fixes for Practical Issues in GST [Read suggestions]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081939-icai-gst-1.webp "From Registration to Refunds: ICAI Suggests Fixes for Practical Issues in GST [Read suggestions]")
Can Joint Ownership of Residential House Disqualify Section 54F Claim? Case Analysis of ITAT Delhi Ruling
The Section 54F of the Income Tax Act, 1961, provides exemption from long-term capital gains ( LTCG ) if the proceeds from the sale of a long-term capital asset (other than a residential house) are...
