Sandhra Suresh
![ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110519-icai-gst-annual-return-taxscan.webp "ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]")
ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]
The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the December 2025 edition of...
![ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110511-icai-gst-reconciliation-statement-gstr9c-taxscan.webp "ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]")
![Recovery Beyond 10% of Disputed GST Demand Satisfies S.107(6) Pre‑Deposit: Calcutta HC Remands Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110126-pre-deposit-taxscan.jfif "Recovery Beyond 10% of Disputed GST Demand Satisfies S.107(6) Pre‑Deposit: Calcutta HC Remands Appeal [Read Order]")
![Delhi HC Rules Fraudulent GST ITC Case Not Fit for Writ Jurisdiction Owing to Complex Transactions [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110047-delhi-hc-gst-itc-taxscan.webp "Delhi HC Rules Fraudulent GST ITC Case Not Fit for Writ Jurisdiction Owing to Complex Transactions [Read Order]")
Customs Department - Broker Bond of Trust Breached in Gold Smuggling Case: SC Refuses to Interfere with Kerala HC Ruling of Revoking License [Read Judgement]
The Supreme Court in a recent case has dismissed the Special Leave Petition (SLP) filed by the appellant challenging the Kerala High Court’s decision that upheld the revocation of its Customs...
![Customs Department - Broker Bond of Trust Breached in Gold Smuggling Case: SC Refuses to Interfere with Kerala HC Ruling of Revoking License [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109937-86b37bc6-7552-4d64-a555-7da86e8a3bc4.webp "Customs Department - Broker Bond of Trust Breached in Gold Smuggling Case: SC Refuses to Interfere with Kerala HC Ruling of Revoking License [Read Judgement]")
ITAT’s Rectification Power u/s 254(2) Confined to Apparent Errors, Not Review: Madras HC Allows Appeals against Income Re‑Determination
The Madras High Court, in a recent case, has allowed two appeals filed by the appellant, holding that the Income Tax Appellate Tribunal ( ITAT ) exceeded its jurisdiction under Section 254(2) of...
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 International Private Leased Circuit (IPLC) services are not...
![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]")
Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]
The Madras High Court in a recent case, has applied Article 26(3) of the India–US Double Taxation Avoidance Agreement (DTAA) to hold that International Private Leased Circuit (IPLC) payments made by...
![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/2025/12/03/500x300_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]
The Ministry of Consumer Affairs, Food and Public Distribution has formally issued the Legal Metrology (Packaged Commodities) Second Amendment Rules, 2025, vide Gazette Notification G.S.R. 881(E)...
![Consumer Affairs Ministry Notifies Legal Metrology (Packaged Commodities) Second Amendment Rules, 2025 [Read Notification]](https://images.taxscan.in/h-upload/2025/12/03/500x300_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]
The Madras High Court in a recent case of Cognizant Technology Solutions India Pvt. Ltd has ruled that losses incurred by Software Technology Parks in India (STPI) units form part of the assessee’s...
![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/2025/12/03/500x300_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]")