Gopika V
![DRAT Upholds DRT’s Conditional Interim Order Requiring ₹20 Lakh Deposit, Dismisses Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124452-drat-upholds-drts-conditional-interim-order-requiring-lakh-deposit-dismisses-appeal-taxscan.webp "DRAT Upholds DRT’s Conditional Interim Order Requiring ₹20 Lakh Deposit, Dismisses Appeal [Read Order]")
DRAT Upholds DRT’s Conditional Interim Order Requiring ₹20 Lakh Deposit, Dismisses Appeal [Read Order]
The Debt RecoveryAppellate Tribunal (DRAT), Kolkata, has dismissed an appeal and upheld an interim order of the Debt Recovery Tribunal, which had...
![DRAT Defers PNB Housing Finance Move to Take possession of Mortgaged Property, Orders ₹20 lakh Deposit Within Two Weeks [Read Order]](https://images.taxscan.in/h-upload/2026/02/09/2124386-drat-defers-pnb-housing-finance.webp "DRAT Defers PNB Housing Finance Move to Take possession of Mortgaged Property, Orders ₹20 lakh Deposit Within Two Weeks [Read Order]")
![Reassessment Notices Beyond Six-Year Limitation Invalid: Supreme Court Upholds Delhi HC Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/09/2124339-reassessment-notices-beyond-six-year-limitation-invalid-supreme-court-upholds-delhi-hc-order.webp "Reassessment Notices Beyond Six-Year Limitation Invalid: Supreme Court Upholds Delhi HC Order [Read Order]")
![Wai Wai Noodles Maker Found Guilty Of Profiteering ₹90.9 Lakh By Holding GST Rate Cut Benefit from Customers: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/08/2124270-wai-wai-noodles-maker-found-guilty-profiteering-gst-rate-cut-benefit-from-customers-gstat-taxscan.webp "Wai Wai Noodles Maker Found Guilty Of Profiteering ₹90.9 Lakh By Holding GST Rate Cut Benefit from Customers: GSTAT [Read Order]")
Property Sold Below Distress Value Violating Rule 8(6) SARFAESI Rules: DRAT Directed Bank to Refund Auction Amount with 8% Interest [Read Order]
The sale notice dated 07.07.2014 did not comply with Rule 8(6), missing auction details and redemption rights, and was published even before issuance.The Debt Recovery Appellate Tribunal (DRAT),...
![Property Sold Below Distress Value Violating Rule 8(6) SARFAESI Rules: DRAT Directed Bank to Refund Auction Amount with 8% Interest [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124118-property-sold-below-distress-value-violating-rule-86-sarfaesi-rules-drat-directed-bank.webp "Property Sold Below Distress Value Violating Rule 8(6) SARFAESI Rules: DRAT Directed Bank to Refund Auction Amount with 8% Interest [Read Order]")
Depreciation on Goodwill cannot be Revisited in Later Years Once Allowed in First Year: ITAT [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad, has held that once depreciation on goodwill is properly allowed in the first year, subsequent years must continue on the...
![Depreciation on Goodwill cannot be Revisited in Later Years Once Allowed in First Year: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124110-depreciation-on-goodwill-itat-taxscan-.webp "Depreciation on Goodwill cannot be Revisited in Later Years Once Allowed in First Year: ITAT [Read Order]")
Only Final Stamp Valuation Determined by Collector Applies u/s 50C: ITAT allows Full Section 54F Exemption [Read Order]
In a recent ruling, Income Tax Appellate Tribunal (ITAT), Raipur, held that only the final stamp valuation fixed by the Collector applies under Section 50C of the Income Tax Act, 1961. It deleted a...
![Only Final Stamp Valuation Determined by Collector Applies u/s 50C: ITAT allows Full Section 54F Exemption [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124059-only-final-stamp-valuation-determined-collector-applies-taxscan.webp "Only Final Stamp Valuation Determined by Collector Applies u/s 50C: ITAT allows Full Section 54F Exemption [Read Order]")
![Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124010-single-gst-scn-covering-five-financial-years-impermissible-madras-hc-quashes-order-taxscan.webp "Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]")
Legal Rep Cannot Raise New Defence Not Taken By Deceased Borrower: DRAT Upholds Rejection of Non-Supply of OA Paper Book Plea
The Debt Recovery Appellate Tribunal (DRAT), Kolkata, held that legal heirs cannot introduce new defences not raised by the original defendant, also rejected her defence for non-filing of a written...
