Sandhra Suresh
![IPLC Payments Not ‘Royalty’ u/s 9 of Income Tax Act: Madras HC sets aside Disallowance u/s 40(a)(i) in Cognizants Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109834-madras-hc-disallowance-taxscan.webp "IPLC Payments Not ‘Royalty’ u/s 9 of Income Tax Act: Madras HC sets aside Disallowance u/s 40(a)(i) in Cognizants Case [Read Order]")
IPLC Payments Not ‘Royalty’ u/s 9 of Income Tax Act: Madras HC sets aside Disallowance u/s 40(a)(i) in Cognizant's Case [Read Order]
The Madras High Court, in a recent case, has held that payments made by Cognizant Technology Solutions India Pvt. Ltd. to Sprint USA for ...
![Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109847-cognizant-site-image-1.webp "Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]")
![Consumer Affairs Ministry Notifies Legal Metrology (Packaged Commodities) Second Amendment Rules, 2025 [Read Notification]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109900-consumer-affairs-ministry-notifies-legal-metrology-packaged-commodities-second-amendment-rules-taxscan.webp "Consumer Affairs Ministry Notifies Legal Metrology (Packaged Commodities) Second Amendment Rules, 2025 [Read Notification]")
![STPI Unit Losses Form Part of Total Income: Madras HC allows Set-Off u/s 10A/10B of IT Act against other Profits [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109845-stpi-total-income-madras-hc-it-act-profits-taxscan.webp "STPI Unit Losses Form Part of Total Income: Madras HC allows Set-Off u/s 10A/10B of IT Act against other Profits [Read Order]")
Manipur GST Amendment Bill: Track‑and‑Trace Mandated for Certain Goods, Penalty Fixed at ₹1 Lakh or 10% Tax for Non-Compliance [Read Bill]
The Lok Sabha has taken up the Manipur Goods and Services Tax (Second Amendment) Bill, 2025, a measure designed to bring the State GST law in step with recent changes to the Central GST framework....
![Manipur GST Amendment Bill: Track‑and‑Trace Mandated for Certain Goods, Penalty Fixed at ₹1 Lakh or 10% Tax for Non-Compliance [Read Bill]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109796-manipur-gst-bill-track-andtrace-goods-penalty-tax-non-compliances-taxscan.webp "Manipur GST Amendment Bill: Track‑and‑Trace Mandated for Certain Goods, Penalty Fixed at ₹1 Lakh or 10% Tax for Non-Compliance [Read Bill]")
Delhi HC Holds Challenge to GST SCN Citing AI‑Generated Judgments Premature, Directs Petitioner to Reply [Read Order]
The Delhi High Court has held that a writ petition challenging a GST Show Cause Notice (SCN) on grounds of citing AI‑generated judgments and relying solely on Income Tax findings was premature. ...
![Delhi HC Holds Challenge to GST SCN Citing AI‑Generated Judgments Premature, Directs Petitioner to Reply [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109574-810bc4ff-0ba2-4540-9b07-9f9378b8b00e.webp "Delhi HC Holds Challenge to GST SCN Citing AI‑Generated Judgments Premature, Directs Petitioner to Reply [Read Order]")
Writ Jurisdiction Not Substitute for Functional GSTAT: Orissa HC Directs Petitioner to Comply with S.112(8) Pre‑Deposit [Read Order]
In a recent case, the Orissa High Court has ruled that writ jurisdiction cannot be invoked as a substitute for the statutory appellate remedy once the Goods and Services Tax Appellate Tribunal ...
![Writ Jurisdiction Not Substitute for Functional GSTAT: Orissa HC Directs Petitioner to Comply with S.112(8) Pre‑Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109577-writ-jurisdiction-substitute-functional-gstat-orissa-hc-petitioner-comply-taxscan.webp "Writ Jurisdiction Not Substitute for Functional GSTAT: Orissa HC Directs Petitioner to Comply with S.112(8) Pre‑Deposit [Read Order]")
SC Disposes Appeals after Department Issues C‑Form for Genuine Inter‑State Purchases Omitted from Revised Returns [Read Order]
The Supreme Court, in a recent decision, has disposed of a batch of appeals concerning the denial of C‑Forms for inter‑state purchases, after noting that the Department had already complied with...
![SC Disposes Appeals after Department Issues C‑Form for Genuine Inter‑State Purchases Omitted from Revised Returns [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109584-c-form-cform-for-genuine-interstate-purchases-taxscan.webp "SC Disposes Appeals after Department Issues C‑Form for Genuine Inter‑State Purchases Omitted from Revised Returns [Read Order]")
Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]
The Calcutta High Court, in a recent case, has set aside an appellate order under Section 107 of the CentralGoods and Services Tax (WBGST/CGST) Act, 2017, finding that the Appellate Authority...
![Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109333-calcutta-hc-itc-claim-taxscan.webp "Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]")
![GST Cannot be Levied on Work Contracts Already Taxed Under VAT: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109292-gst-levied-work-contracts-taxed-vat-allahabad-hc-taxscan.webp "GST Cannot be Levied on Work Contracts Already Taxed Under VAT: Allahabad HC [Read Order]")
Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]
The Delhi High Court in a recent case has held that the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017 applies to all pending proceedings, including show cause...
![Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109279-delhi-hc-refund-restrictions-taxscan.webp "Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]")