Sandhra Suresh
![Revenue Recognition under POCM Upheld for Vacation Ownership Plans: ITAT Partly Allows Sterling Holiday’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104166-appeal-holidays-taxscan.webp "Revenue Recognition under POCM Upheld for Vacation Ownership Plans: ITAT Partly Allows Sterling Holiday’s Appeal [Read Order]")
Revenue Recognition under POCM Upheld for Vacation Ownership Plans: ITAT Partly Allows Sterling Holiday’s Appeal [Read Order]
In a recent ruling for the hospitality and vacation ownership sector, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) upheld Sterling ...
![Customs Failed to Act on Remand Despite Representation: Madras HC Orders Adjudication of Gold Seizure in Four Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104156-madras-high-court-customs-gold-seizure-remand-despite-representation-taxscan.webp "Customs Failed to Act on Remand Despite Representation: Madras HC Orders Adjudication of Gold Seizure in Four Weeks [Read Order]")
![GST Bar on Auction Sales Beyond Customs Jurisdiction: Madras HC Quashes Public Notice, Affirms GST Liability [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104152-gst-liability-taxscan.webp "GST Bar on Auction Sales Beyond Customs Jurisdiction: Madras HC Quashes Public Notice, Affirms GST Liability [Read Order]")
![DGCA-Approved Pilot Training Qualifies as Educational Service: Allahabad HC Remits Service Tax Matter for Re-Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104118-dgca-allahabad-high-court-pilot-training-educational-service-taxscan.webp "DGCA-Approved Pilot Training Qualifies as Educational Service: Allahabad HC Remits Service Tax Matter for Re-Adjudication [Read Order]")
![Reassessment Order Passed Ex Parte After No Response to Notice: Madras HC Dismisses Writ as Infructuous, Permits Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104114-reassessment-order-madras-hc-writ-as-infructuous-ex-parte-order-taxscan.webp "Reassessment Order Passed Ex Parte After No Response to Notice: Madras HC Dismisses Writ as Infructuous, Permits Appeal [Read Order]")
GST Duty on Hajmola Candy Already Settled by SC: Allahabad HC Stays Fresh Proceedings Against Dabur India Ltd [Read Order]
In a significant development for Dabur India Ltd., the Allahabad High Court has granted interim relief by staying proceedings initiated under a GST show-cause notice concerning the classification...
![GST Duty on Hajmola Candy Already Settled by SC: Allahabad HC Stays Fresh Proceedings Against Dabur India Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104104-gst-gst-duty-hajmola-candy-allahabad-hc-dabur-india-ltd-gst-duty-on-hajmola-candy-taxscan.webp "GST Duty on Hajmola Candy Already Settled by SC: Allahabad HC Stays Fresh Proceedings Against Dabur India Ltd [Read Order]")
Business Loss on Wind Turbine Generators Capital in Nature: ITAT Upholds Disallowance of ₹10.42 Crore u/s 37 [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) upheld the disallowance of ₹10.42 crore claimed by Gujarat Energy Development Agency on account of impairment of assets and abnormal...
![Business Loss on Wind Turbine Generators Capital in Nature: ITAT Upholds Disallowance of ₹10.42 Crore u/s 37 [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2103999-wind-turbine-generators-taxscan.webp "Business Loss on Wind Turbine Generators Capital in Nature: ITAT Upholds Disallowance of ₹10.42 Crore u/s 37 [Read Order]")
Customs Concessional Duty Relief on Massagers: SC to Hear Dept’s Appeal Over ‘Medical Use Only’ Clause Interpretation [Read Judgement]
The Supreme Court is yet to hear the Department’s appeal against a Tribunal ruling that granted concessional duty relief to the respondent on imported electric massagers. The dispute centers on the...
![Customs Concessional Duty Relief on Massagers: SC to Hear Dept’s Appeal Over ‘Medical Use Only’ Clause Interpretation [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104234-customs-concessional-duty-massagers-sc-medical-taxscan.webp "Customs Concessional Duty Relief on Massagers: SC to Hear Dept’s Appeal Over ‘Medical Use Only’ Clause Interpretation [Read Judgement]")
Business Expenses Incurred Wholly for Proprietorship and Partnership Activities cannot be Denied on Mere Presumption: ITAT deletes Addition u/s 37(1) [Read Order]
The Ahmedabad bench of Income Tax AppellateTribunal (ITAT), Ahmedabad, held that business expenses incurred wholly for proprietorship and partnership activities cannot be denied on a mere ...
![Business Expenses Incurred Wholly for Proprietorship and Partnership Activities cannot be Denied on Mere Presumption: ITAT deletes Addition u/s 37(1) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104171-business-expenses-proprietorship-partnership-activities-itat-taxscan.webp "Business Expenses Incurred Wholly for Proprietorship and Partnership Activities cannot be Denied on Mere Presumption: ITAT deletes Addition u/s 37(1) [Read Order]")
No Misreporting, No Penalty: ITAT Deletes ₹7.40 Crore Levy u/s 270A on Gujarat Energy Development Agency [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has deleted the penalty of ₹7.40 crore imposed on Gujarat Energy Development Agency under Section 270A, holding that the assessee did...
![No Misreporting, No Penalty: ITAT Deletes ₹7.40 Crore Levy u/s 270A on Gujarat Energy Development Agency [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2103988-gujarat-energy-development-taxscan.webp "No Misreporting, No Penalty: ITAT Deletes ₹7.40 Crore Levy u/s 270A on Gujarat Energy Development Agency [Read Order]")
![Maintenance Charges Recognised Over Service Period, Not Fully in Year of Receipt: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104162-maintenance-charges-service-period-itat-taxscan.webp "Maintenance Charges Recognised Over Service Period, Not Fully in Year of Receipt: ITAT [Read Order]")