Yogitha S. Yogesh
Yogitha S Yogesh is graduated from Government Law College Thiruvananthapuram on BA. LLB and is currently pursuing LLM in Constitutional Law. She is working as a content writer who is passionate in Content creation. Her area of interest are Constitutional law and Co-operate Law. She is also into teaching, baking, reading and gardening.
Centre's Exceptional & Discretionary Power to Relax Conditions Rule 9C of Income Tax Rules, not subject to Judicial Review: Delhi HC
The Delhi High Court has ruled that the Central government's authority to relax restrictions outlined in Section 72A of the Income Tax Act, 1962 and...
![Customs Broker not Responsible for Relocation of Client to New Premises after Completion of Address Verification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Customs-Broker-Relocation-of-Client-Customs-taxscan.jpeg "Customs Broker not Responsible for Relocation of Client to New Premises after Completion of Address Verification: CESTAT [Read Order]")
![No Stranger to Contracts, Including Customs Officer Cannot Modify FOB Value of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Stranger-to-Contracts-Customs-Officer-FOB-taxscan.jpg "No Stranger to Contracts, Including Customs Officer Cannot Modify FOB Value of Goods: CESTAT [Read Order]")
![Relief to Indian Oil Corporation: CESTAT Sets aside Order rejecting Customs Duty Refund Citing Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Indian-Oil-Corporation.jpg "Relief to Indian Oil Corporation: CESTAT Sets aside Order rejecting Customs Duty Refund Citing Limitation [Read Order]")
Claim of Refund of Excessive TDS collected under CGST Act: Telangana HC directs L&T to File Appeal before Adjudicating Authority [Read Order]
The Telangana High Court held that in the absence of the aforesaid material, information and documents to substantiate the claim of refund of excessive Tax Deducted at Source (TDS) collected under...
![Claim of Refund of Excessive TDS collected under CGST Act: Telangana HC directs L&T to File Appeal before Adjudicating Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/LT-and-PES-JV.jpg "Claim of Refund of Excessive TDS collected under CGST Act: Telangana HC directs L&T to File Appeal before Adjudicating Authority [Read Order]")
Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]
The Delhi High Court has made it clear that allowance in respect of bad debts as an expense under Section 36 of the Income Tax Act, 1961, is permissible only if the assesseee represents money lent in...
![Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-high-court-Deduction-of-Bad-Debts-Section-36-Income-Tax-Act-TAXSCAN.jpg "Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]")
Stamp Duty Not Payable by Wife for Flat Acquired as Part of Compromise in Divorce Case: Supreme Court [Read Judgment]
The Supreme Court recently excluded a wife from paying stamp duty under the Registration Act, 1908 ("Act") if she got an apartment as part of a settlement with her husband in a divorce dispute. In...
![Stamp Duty Not Payable by Wife for Flat Acquired as Part of Compromise in Divorce Case: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2025/03/Stamp-Duty.jpg "Stamp Duty Not Payable by Wife for Flat Acquired as Part of Compromise in Divorce Case: Supreme Court [Read Judgment]")
![Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Data-from-NIDB-NIDB-Basis-for-Enhancement-Enhancement-of-Value-under-Customs-Act-Customs-Act-CESTAT-taxscan.jpg "Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]")
![GST: Timeline for Issuing SCN u/s 73(2) is Mandatory, says Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Timeline-for-Issuing-SCN-SCN-Section-732-SCN-SCN-Section-732-is-Mandatory-Mandatory-Andhra-Pradesh-HC-taxscan.jpg "GST: Timeline for Issuing SCN u/s 73(2) is Mandatory, says Andhra Pradesh HC [Read Order]")
Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has stated that the transaction value is not the only basis for assessment of the duty. It is sufficient if the...
![Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Transaction-value-Fabricated-invoice-taxscan.jpg "Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]")
![Application u/s 95 of IBC can be Filed by Beneficiaries of Personal Guarantee: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Personal-Guarantee.jpg "Application u/s 95 of IBC can be Filed by Beneficiaries of Personal Guarantee: NCLAT [Read Order]")