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.
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...
![Supreme Court upholds Setting Aside Service Tax Demands on Mining Operations and Site Formation Services unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/250x150_2081668-supreme-court-upholds-setting-aside-service-tax-demands-mining-operations-taxscan.webp "Supreme Court upholds Setting Aside Service Tax Demands on Mining Operations and Site Formation Services unsustainable [Read Order]")
![Inadvertent Mistake in Shipping Bills cannot Deny MEIS Claim: Supreme Court says High Court fails to Address Statutory Entitlement [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/250x150_2081637-shipping-bills-meis-claim-supreme-court-statutory-entitlement-taxscan.webp "Inadvertent Mistake in Shipping Bills cannot Deny MEIS Claim: Supreme Court says High Court fails to Address Statutory Entitlement [Read Order]")
![Punjab & Haryana HC Dismisses Ex-IRS Officer’s Plea for Higher Pay of Additional Commissioner Rank while Serving as DR at ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/250x150_2081633-punjab-haryana-hc-dismisses-ex-irs-officer-taxscan.webp "Punjab & Haryana HC Dismisses Ex-IRS Officer’s Plea for Higher Pay of Additional Commissioner Rank while Serving as DR at ITAT [Read Order]")
Delayed GST ITC Claim: Karnataka HC Holds Reply to SCN Not Necessary when Records available with Dept [Read Order]
The Karnataka High Court has recently clarified that the absence of a reply to a show-cause notice (SCN) cannot by itself justify an adverse adjudication order if all relevant records are already...
![Delayed GST ITC Claim: Karnataka HC Holds Reply to SCN Not Necessary when Records available with Dept [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081300-gst-itc-karnataka-hc-gst-delayed-itc-claim-taxscan.webp "Delayed GST ITC Claim: Karnataka HC Holds Reply to SCN Not Necessary when Records available with Dept [Read Order]")
Income Tax Notice u/s 12AB(4)(a) Unsustainable During Pending Challenge to FCRA Certificate Cancellation: Delhi HC quashes Notice against CHRI [Read Order]
The Delhi High Court has quashed an Income Tax notice issued under Section 12AB(4)(a) of the Income Tax Act, 1961 against the Commonwealth Human Rights Initiative (CHRI), holding that such action...
![Income Tax Notice u/s 12AB(4)(a) Unsustainable During Pending Challenge to FCRA Certificate Cancellation: Delhi HC quashes Notice against CHRI [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081288-income-tax-income-tax-act-income-tax-notice-bombay-high-court-bombay-hc-taxscan.webp "Income Tax Notice u/s 12AB(4)(a) Unsustainable During Pending Challenge to FCRA Certificate Cancellation: Delhi HC quashes Notice against CHRI [Read Order]")
Unaccounted Sales Addition Based on 89% Estimated Yield Found Unsustainable without Evidence: Chhattisgarh HC dismisses Revenue’s Appeal [Read Order]
The Chhattisgarh High Court has dismissed the Revenue’s appeal ruling that additions made on account of alleged unaccounted sales based on an 89% estimated yield were unsustainable in the absence...
![Unaccounted Sales Addition Based on 89% Estimated Yield Found Unsustainable without Evidence: Chhattisgarh HC dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081295-chhattisgarh-highcourt-taxscan.webp "Unaccounted Sales Addition Based on 89% Estimated Yield Found Unsustainable without Evidence: Chhattisgarh HC dismisses Revenue’s Appeal [Read Order]")
12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [Read Order]
In a recent ruling, the Madurai bench of Madras High Court recently on the issue of the applicable rate of GST ( Goods and Services Tax ) on a works contract executed before the 2022 rate revision, ...
![12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2081054-works-contract-taxscan.webp "12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [Read Order]")
Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]
The Madras High Court quashed an ex parte assessment order passed under the Goods and Services Tax ( GST ) Act for non-filing of a reply, holding that the fault lay with the auditor engaged for...
![Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2081056-gst-dept-madras-hc-ex-parte-order-fault-lies-with-auditor-taxscan.webp "Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]")
IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]
The Madras High Court has dismissed a batch of writ petitions challenging rejection of their IGST ( Integrated Goods and Services Tax ) refund observing that debit from Electronic Credit Ledger...
![IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2080926-igst-refund-dismissed-madras-hc-debit-from-ecrl-mandatory-requirement-filing-refund-application-taxscan.webp "IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]")
Pamphlets and Photos of Charity Camps Insufficient to Establish Charity: ITAT Denies S.80G Approval, Holds Trust’s Hospital Runs Commercially [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chandigarh Bench, has dismissed the appeal of an assessee trust seeking approval under Section 80G(5)(iii) of the Income Tax Act, 1961, holding that the...
![Pamphlets and Photos of Charity Camps Insufficient to Establish Charity: ITAT Denies S.80G Approval, Holds Trust’s Hospital Runs Commercially [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080623-charity-camps-establish-charity-itat-taxscan.webp "Pamphlets and Photos of Charity Camps Insufficient to Establish Charity: ITAT Denies S.80G Approval, Holds Trust’s Hospital Runs Commercially [Read Order]")