Yogitha S. Yogesh
Yogitha S Yogesh is a legal content professional with over three years of specialized experience in demystifying the intricate world of taxation law. Her work has centered on translating complex fiscal regulations spanning direct and indirect tax, GST, and corporate compliance into clear, accessible content for diverse audiences. Her strength lies not just in accuracy, but in her ability to build a narrative around technical subjects, making them engaging and digestible. She had a robust academic foundation, including an LLM in Constitutional Law and a BA LLB from the prestigious Government Law College, Trivandrum.
![Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/500x300_2080120-working-capital-adjustment-alp-itat-schneider-electric-india-pvt-ltd-taxscan.webp "Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order]")
Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order]
The New Delhi bench of the Income TaxAppellate Tribunal (ITAT) directed the re adjudication against the case of Schneider Electric India Private...
![Taxability of Industrial promotional subsidy received by Mahindra & Mahindra Limited: ITAT directs de novo Adjudication. [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079234-itat-mahindra-case-taxscan.webp "Taxability of Industrial promotional subsidy received by Mahindra & Mahindra Limited: ITAT directs de novo Adjudication. [Read Order]")
![Relief to Axis Finance Ltd: ITAT Allows Club Membership Fees for Employees incurred as Business Expense [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079254-itat-club-membership-fees-axis-finance-tax-expense-case-taxscan.webp "Relief to Axis Finance Ltd: ITAT Allows Club Membership Fees for Employees incurred as Business Expense [Read Order]")
![No Power vested to adjudicate disputes w.r.t Copyright Violations of ‘Kaithi’ Movie or Contract Termination: NCLT rejects Application by Dream Warrior Pictures [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2078928-nclt-kaithi-copyright-case-dream-warrior-pictures-taxscan.webp "No Power vested to adjudicate disputes w.r.t Copyright Violations of ‘Kaithi’ Movie or Contract Termination: NCLT rejects Application by Dream Warrior Pictures [Read Order]")
![No concept of “provisional constitution” of CoC under IBC: NCLAT Dismisses Byjus Plea [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2078891-byjus-plea-taxscan.webp "No concept of “provisional constitution” of CoC under IBC: NCLAT Dismisses Byjus Plea [Read Order]")
Plan Invocation cannot be directed after CoC agrees to release personal guarantees upon Payment: NCLAT [Read Order]
The New Delhi bench of the National Company Law Appellate Tribunal(NCLAT) has held that if CoC has itself agreed to release the personal guarantees upon completion of payment under the Resolution ...
![Plan Invocation cannot be directed after CoC agrees to release personal guarantees upon Payment: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078545-nclat-coc-taxscan.webp "Plan Invocation cannot be directed after CoC agrees to release personal guarantees upon Payment: NCLAT [Read Order]")
Export Incentives Can't Be Denied For Inadvertent Error: Karnataka HC Allows to Amend Shipping Bills [Read Order]
The Karnataka High Court held that export incentives cannot be denied for an inadvertent error in the shipping bill and allowed the benefit. The court issued a mandamus directing the respondents to...
![Export Incentives Cant Be Denied For Inadvertent Error: Karnataka HC Allows to Amend Shipping Bills [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078326-customs-igst-refund-igst-refund-to-exporter-higher-rate-of-duty-drawback-duty-drawback-duty-drawback-was-availed-madras-hc-taxscan.webp "Export Incentives Cant Be Denied For Inadvertent Error: Karnataka HC Allows to Amend Shipping Bills [Read Order]")
Income Tax Deduction u/s 80 P allowable for Interest Earned on Surplus Lending Funds to Banking Business: Calcutta HC [Read Order]
The Calcutta High Court has held that interest earned on surplus lending funds is attributable to banking business and allowable for deduction under section 80 P of the Income Tax Act, 1961. ...
![Income Tax Deduction u/s 80 P allowable for Interest Earned on Surplus Lending Funds to Banking Business: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078144-deduction-us-80p2d-of-income-tax-banking-business-taxscan.webp "Income Tax Deduction u/s 80 P allowable for Interest Earned on Surplus Lending Funds to Banking Business: Calcutta HC [Read Order]")
![Issue of Irregular GST ITC: Calcutta HC dismissed Petition being not maintainable [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078135-2062356-gst-itc-input-tax-credit-e-ledger-supreme-court-taxscan.webp "Issue of Irregular GST ITC: Calcutta HC dismissed Petition being not maintainable [Read Order]")
Sale proceeds Mistakenly recorded in CGDS Account: Meghalaya HC directs Assessee to file revised Return [Read Order]
The Meghalaya High Court directed the assessee to file the revised return rectifying the mistake made of recording sale proceeds in Capital Gain Deposit Scheme (CGDS) Account. The writ...
![Sale proceeds Mistakenly recorded in CGDS Account: Meghalaya HC directs Assessee to file revised Return [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/500x300_2077407-return-income-taxscan.webp "Sale proceeds Mistakenly recorded in CGDS Account: Meghalaya HC directs Assessee to file revised Return [Read Order]")
![Calcutta HC Dismisses Writ Petition as Income Tax Dept Not Interested to pursue Demand u/s 143 [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/500x300_2077394-calcutta-high-court-income-tax-department-taxscan.webp "Calcutta HC Dismisses Writ Petition as Income Tax Dept Not Interested to pursue Demand u/s 143 [Read Order]")