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.
![Parts Replaced During Warranty with Consideration is Taxable: Allahabad HC favours State applying TATA Motors Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109155-allahabad-high-court-tata-motors-taxscan.webp "Parts Replaced During Warranty with Consideration is Taxable: Allahabad HC favours State applying TATA Motors Ruling [Read Order]")
Parts Replaced During Warranty with Consideration is Taxable: Allahabad HC favours State applying TATA Motors Ruling [Read Order]
The Allahabad High Court has upheld the levy of sales tax on parts replaced during the warranty period, holding that the transaction constitutes a...
![Supreme Court rejects Split view of Manufacturing Process Leading to One Final Product, upholds Excise Duty Demand on Cotton Processor [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/2109883-excise-duty-demand-cotton-processor-taxscan.webp "Supreme Court rejects Split view of Manufacturing Process Leading to One Final Product, upholds Excise Duty Demand on Cotton Processor [Read Order]")
ICICI Bank’s Mass Employee Termination Dispute: Ministry of Labour Reschedules Meeting, Stirs Criticism [Read Order]
The Ministry of Labour has postponed the high level meeting with regards to one of largest and most contested employee termination disputes, involving the alleged illegal dismissal of more than 780...
![ICICI Bank’s Mass Employee Termination Dispute: Ministry of Labour Reschedules Meeting, Stirs Criticism [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109549-9c035190-9a80-4488-be15-25ac6553619c.webp "ICICI Bank’s Mass Employee Termination Dispute: Ministry of Labour Reschedules Meeting, Stirs Criticism [Read Order]")
VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]
In a recent recent, the Allahabad High Court has held that refund of unutilised Input Tax Credit ( ITC ) accumulated under the repealed UP VAT Act cannot be claimed after the introduction of GST (...
![VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109182-allahabad-high-court-capital-goods-taxscan.webp "VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]")
Using Word ‘Supply’ cannot Break Composite Contract into Parts: Allahabad HC allows Claim for S. 3(F)(2)(b) Benefit [Read Order]
The Allahabad High Court has held that merely using the word “supply” in a contract does not convert an indivisible composite works contract into separate sale transactions. It allowed the benefit...
![Using Word ‘Supply’ cannot Break Composite Contract into Parts: Allahabad HC allows Claim for S. 3(F)(2)(b) Benefit [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109168-supply-composite-contract-allahabad-hc-taxscan.webp "Using Word ‘Supply’ cannot Break Composite Contract into Parts: Allahabad HC allows Claim for S. 3(F)(2)(b) Benefit [Read Order]")
Salary arrears of Deceased cannot be Taxed on Individual Capacity of Legal Heir : ITAT says NFAC Ignores S. 159 [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Agra Bench, has held that salary arrears belonging to a deceased person cannot be taxed in the personal/individual capacity of the legal heir. Instead,...
![Salary arrears of Deceased cannot be Taxed on Individual Capacity of Legal Heir : ITAT says NFAC Ignores S. 159 [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109306-salary-arrears-deceased-individual-capacity-legal-heir-itat-nfac-taxscan.webp "Salary arrears of Deceased cannot be Taxed on Individual Capacity of Legal Heir : ITAT says NFAC Ignores S. 159 [Read Order]")
GSTR-9 IGST ITC Eligible for Adjustment Despite Non-Claim in GSTR-3B: Calcutta HC Remands Matter [Read Order]
The Calcutta High Court has held that unclaimed Input Tax Credit ( ITC ) under IGST ( Integrated Goods and Services Tax ) disclosed in GSTR-9 cannot be ignored merely because it was not claimed...
![GSTR-9 IGST ITC Eligible for Adjustment Despite Non-Claim in GSTR-3B: Calcutta HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109214-gstr-9-igst-itc-adjustment-deposite-non-claim-gstr-3b-culcutta-hc-taxscan.webp "GSTR-9 IGST ITC Eligible for Adjustment Despite Non-Claim in GSTR-3B: Calcutta HC Remands Matter [Read Order]")