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.
![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/2025/12/03/500x300_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]")
Supreme Court rejects Split view of Manufacturing Process Leading to One Final Product, upholds Excise Duty Demand on Cotton Processor [Read Order]
In a recent ruling, the Supreme Court has held that when multiple units collectively contribute to a continuous and integrated manufacturing process...
![ICICI Bank’s Mass Employee Termination Dispute: Ministry of Labour Reschedules Meeting, Stirs Criticism [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_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]](https://images.taxscan.in/h-upload/2025/12/01/250x150_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/2025/12/01/500x300_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/2025/12/01/500x300_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/2025/12/01/500x300_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]")
![NFRA Conducted 19 Major Audit & Reporting Reviews in Five Years: Reports [Read Order]](https://images.taxscan.in/h-upload/2025/11/30/500x300_2108994-nfra-audit-reporting-reviews-reports-taxscan.webp "NFRA Conducted 19 Major Audit & Reporting Reviews in Five Years: Reports [Read Order]")
![Govt Faces ₹8.8 Lakh Crore Revenue Hit from GST Evasion & ITC Frauds in Five Years [Read Order]](https://images.taxscan.in/h-upload/2025/11/30/500x300_2108992-gst-evasion-itc-frauds-taxscan.webp "Govt Faces ₹8.8 Lakh Crore Revenue Hit from GST Evasion & ITC Frauds in Five Years [Read Order]")