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.
Omission of GST Rules 89(4B) & 96(10) Without Saving Clause: Bombay HC’s Ruling in Hikal Ltd. Case
The Bombay High Court, through a common judgment delivered by Justices M.S. Sonak and Jitendra Jain, dealt with a batch of petitions led by Hikal...
![CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/250x150_2086026-property-sale-taxscan.webp "CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]")
![SCNs, Appeals and Non-Finalised Orders under Repealed GST Rules 89(4B) & 96(10) Cannot Survive after its Omission: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085862-scn-appeals-and-non-finalised-orders-gst-rules-taxscan.webp "SCNs, Appeals and Non-Finalised Orders under Repealed GST Rules 89(4B) & 96(10) Cannot Survive after its Omission: Bombay HC [Read Order]")
![Air Curtains Not Electrical Fans: Madras HC upholds 12% Sales Tax Levy, dismisses Petition of Almonard Limited [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085784-air-curtains-taxscan.webp "Air Curtains Not Electrical Fans: Madras HC upholds 12% Sales Tax Levy, dismisses Petition of Almonard Limited [Read Order]")
![Failure to Disclose Acquisition of Family Property: Madras HC Sets Aside CAT Order Granting Notional Promotion to Customs Officer [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085778-site-image-1.webp "Failure to Disclose Acquisition of Family Property: Madras HC Sets Aside CAT Order Granting Notional Promotion to Customs Officer [Read Order]")
GST Appeal Filed with 150-Day Delay: Madras HC Condones Delay Subject to Additional 5% Deposit with 10% [Read Order]
The Madras High Court has condoneD a 150-day delay in filing an appeal under the Goods and Services Tax (GST) Act, accepting the assessee’s medical grounds as genuine subject to the payment of an...
![GST Appeal Filed with 150-Day Delay: Madras HC Condones Delay Subject to Additional 5% Deposit with 10% [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085773-gst-appea-madras-hc-taxscan.webp "GST Appeal Filed with 150-Day Delay: Madras HC Condones Delay Subject to Additional 5% Deposit with 10% [Read Order]")
Reversal of ITC u/s 19(2)(v) TNVAT Act: Madras HC upholds Single bench’s Order Quashing Assessment, Limits Revival of Assessment Post- SC Decision [Read Order]
The Madras High Court has reaffirmed its position on the contentious issue of reversal of Input Tax Credit ( ITC ) under Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006, by dismissing...
![Reversal of ITC u/s 19(2)(v) TNVAT Act: Madras HC upholds Single bench’s Order Quashing Assessment, Limits Revival of Assessment Post- SC Decision [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085767-export-of-goods-zero-rate-sale-tnvat-act-madras-high-court-vat-vat-act-taxscan.webp "Reversal of ITC u/s 19(2)(v) TNVAT Act: Madras HC upholds Single bench’s Order Quashing Assessment, Limits Revival of Assessment Post- SC Decision [Read Order]")
GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature, Directs to File Reply [Read Order]
The Madras High Court has dismissed as premature a writ petition which sought to quash a show cause notice (SCN) demanding Goods and Services Tax ( GST ) on the construction of the new Supreme...
![GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature, Directs to File Reply [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085770-gst-liability-taxscan.webp "GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature, Directs to File Reply [Read Order]")
GST Payers Entitled to avail ITC for FYs 2017-18 to 2020-21 on GSTR-3B Filed on or before 30.11.2021: Madras HC [Read Order]
The Madras High Court has reasserted that registered taxpayers are entitled to claim Input Tax Credit (ITC) for the financial years 2017-18 to 2020-21, provided their GSTR-3B returns were filed on...
![GST Payers Entitled to avail ITC for FYs 2017-18 to 2020-21 on GSTR-3B Filed on or before 30.11.2021: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085762-gstr3b-itc-taxscan.webp "GST Payers Entitled to avail ITC for FYs 2017-18 to 2020-21 on GSTR-3B Filed on or before 30.11.2021: Madras HC [Read Order]")
Disclosure of Additional Income in S. 153C Proceedings Does Not Automatically Prove Guilty of Concealment of Income: ITAT [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that disclosure of additional income in response to a notice issued under Section 153C of the Income Tax Act, 1961, cannot...
![Disclosure of Additional Income in S. 153C Proceedings Does Not Automatically Prove Guilty of Concealment of Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085758-concealment-income-taxscan.webp "Disclosure of Additional Income in S. 153C Proceedings Does Not Automatically Prove Guilty of Concealment of Income: ITAT [Read Order]")
S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that exemption under Section 54F of the Income Tax Act, 1961, cannot be denied merely because the assessee did not deposit the...
![S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085751-capital-gain-exemption-taxscan.webp "S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]")
Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has struck down an addition of ₹1 crore made under Section 115BBE of the Income Tax Act, 1961, holding that the Assessing Officer (AO)...
![Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085746-income-tax-addition-taxscan.webp "Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]")