Telephone Handsets to Subscribers Amounts to Transfer of Right to Use Goods, 10% of Rental Receipts Taxable: Allahabad HC in BSNL Case [Read Order]
In a recent ruling, the Allahabad High Court held that providing telephone handsets to subscribers amounts to a transfer of the right to use goods...
![Search Assessments Valid as Approved by JCIT: ITAT says Additions were made Based on Incriminating Materials [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2078058-search-assessments-valid-approved-by-jcit-itat-incriminating-materials-taxscan.webp "Search Assessments Valid as Approved by JCIT: ITAT says Additions were made Based on Incriminating Materials [Read Order]")
![Retd IAS officer’s Demonetization Cash Deposit Addition of ₹23.33 Lakh Cut to 50%: ITAT applies 30% Tax u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2078053-retd-ias-demonetization-cash-deposit-itat-applies-tax-us-115bbe-taxscan.webp "Retd IAS officer’s Demonetization Cash Deposit Addition of ₹23.33 Lakh Cut to 50%: ITAT applies 30% Tax u/s 115BBE [Read Order]")
![Without Acknowledgement or Returned Cover from Customs Dept, Assessee’s Statement on Date of Receipt of Order Prevails: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2078046-without-acknowledgement-or-returned-cover-from-customs-dept-taxscan.webp "Without Acknowledgement or Returned Cover from Customs Dept, Assessee’s Statement on Date of Receipt of Order Prevails: Madras HC [Read Order]")
![Expenditure on Subsidiary for Commercial Expediency Allowable as Business Deduction: Bombay HC in Mahindra Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2078050-business-deduction-bombay-hc-in-mahindra-case-taxscan.webp "Expenditure on Subsidiary for Commercial Expediency Allowable as Business Deduction: Bombay HC in Mahindra Case [Read Order]")
Transfer or Assignment of Leasehold Rights of Industrial Plots Not Taxable Supply under GST: Gujarat HC [Read Order]
In a recent ruling, the Gujarat High Court held that the transfer or assignment of leasehold rights of industrial plots does not amount to a taxable supply under the Goods and Services Tax Act,...
![Transfer or Assignment of Leasehold Rights of Industrial Plots Not Taxable Supply under GST: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078024-leasehold-rights-industrial-plots-gst-gujarat-hc-taxscan.webp "Transfer or Assignment of Leasehold Rights of Industrial Plots Not Taxable Supply under GST: Gujarat HC [Read Order]")
IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that Input Tax Credit (ITC) available in the electronic credit ledger can be used across CGST, SGST, and IGST liabilities, with IGST credit being...
![IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078010-igst-credit-igst-credit-in-electronic-ledger-electronic-ledger-taxscan.webp "IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC [Read Order]")
![Excise Duty Evasion and Fraudulent Cenvat Credit Availment: CESTAT upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077984-excise-duty-evasion-fraudulent-cenvat-credit-availment-cestat-upholds-penalty-taxscan.webp "Excise Duty Evasion and Fraudulent Cenvat Credit Availment: CESTAT upholds Penalty [Read Order]")
No Recovery of Outstanding GST Demand Once Pre-Deposit made and Undertaking Filed Pending Tribunal Setup: Chhattisgarh HC [Read Order]
The Chhattisgarh High Court has held that no recovery of outstanding GST ( Goods and Services Tax ) demand can be made once a taxpayer deposits the statutory pre-deposit under Section 112(8) of...
![No Recovery of Outstanding GST Demand Once Pre-Deposit made and Undertaking Filed Pending Tribunal Setup: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077999-2073984-gst-demand-taxscan-1-1.webp "No Recovery of Outstanding GST Demand Once Pre-Deposit made and Undertaking Filed Pending Tribunal Setup: Chhattisgarh HC [Read Order]")
ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench has set aside the assessment for Satya Pal Khurana, directing the Assessing Officer (AO) to re-evaluate the fair market value of a shop sold...
![ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077974-itat-ao-fair-market-value-taxscan.webp "ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]")
CCTV Footage Must Be Preserved Immediately after Seizure Complaints at Airport: Delhi HC in 250g Gold Kada Case [Read Order]
In a recent ruling, the Delhi High Court held that CCTV footage must be preserved immediately when a seizure complaint is made at the airport because such footage is available only for 30 days. ...
![CCTV Footage Must Be Preserved Immediately after Seizure Complaints at Airport: Delhi HC in 250g Gold Kada Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077958-airport-delhi-hc-in-250g-gold-kada-case-taxscan.webp "CCTV Footage Must Be Preserved Immediately after Seizure Complaints at Airport: Delhi HC in 250g Gold Kada Case [Read Order]")