Sandhra Suresh
![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]")
Maintenance Charges Recognised Over Service Period, Not Fully in Year of Receipt: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Mumbai held that annual maintenance charges collected by Sterling Holiday Resorts Ltd. from its vacation...
![GST Notice Challenges Require Factual Review: Allahabad HC Declines to Interfere, Refers Matter to Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104109-gst-notice-factual-review-allahabad-hc-declines-fresh-adjudication-taxscan.webp "GST Notice Challenges Require Factual Review: Allahabad HC Declines to Interfere, Refers Matter to Fresh Adjudication [Read Order]")
![ITAT deletes ₹1.53 Crore Addition on Petrol Pump’s Demonetization Cash Deposits, citing Legal Acceptance of Old Notes [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104103-itat-petrol-pumps-demonetization-cash-deposits-legal-acceptance-old-notes-taxscan.webp "ITAT deletes ₹1.53 Crore Addition on Petrol Pump’s Demonetization Cash Deposits, citing Legal Acceptance of Old Notes [Read Order]")
![ITAT Dismisses Rotary Club’s 12A Registration and 80G Approval Appeals Ex Parte for Non-Appearance [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2103978-rotary-club-taxscan.webp "ITAT Dismisses Rotary Club’s 12A Registration and 80G Approval Appeals Ex Parte for Non-Appearance [Read Order]")
71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT) granted a final opportunity to a 71-year-old senior citizen who was unable to check his e-mails and access the Income Tax portal due...
![71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2103982-incometax-portal-taxscan.webp "71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]")
Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore, in a recent decision, has ruled that income from nursery operations involving tissue culture must be treated as agricultural income exempt under...
![Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2103973-agricultral-income-taxscan.webp "Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]")
GST Rate Cut on Restaurant Services Ignored Since 2017: GSTAT Orders Subway Franchisee to Deposit ₹5.45 Lakh in CWF [Read Order]
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, has confirmed profiteering by Urban Essence, a Subway franchisee based in Pune, for failing to pass on the...
![GST Rate Cut on Restaurant Services Ignored Since 2017: GSTAT Orders Subway Franchisee to Deposit ₹5.45 Lakh in CWF [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103899-gst-rate-gst-rate-cut-restaurant-services-gstat-gstat-orders-taxscan.webp "GST Rate Cut on Restaurant Services Ignored Since 2017: GSTAT Orders Subway Franchisee to Deposit ₹5.45 Lakh in CWF [Read Order]")
Belated Expression of Interest No 'Material Irregularity' in CIRP: NCLAT Sets Aside NCLT Order, Restores CoC-Approved Resolution Plan [Read Order]
In a recent ruling clarifying the threshold for “material irregularity” under the Insolvency and Bankruptcy Code (IBC), the National Company Law Appellate Tribunal (NCLAT) has held that acceptance...
![Belated Expression of Interest No Material Irregularity in CIRP: NCLAT Sets Aside NCLT Order, Restores CoC-Approved Resolution Plan [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102860-cirp-nclt-order-nclat-resolution-plan-taxscan.webp "Belated Expression of Interest No Material Irregularity in CIRP: NCLAT Sets Aside NCLT Order, Restores CoC-Approved Resolution Plan [Read Order]")
No Genuine Pre-existing Dispute Shown Over ₹18.56 Crore Operational Debt: NCLT Orders Insolvency Proceedings u/s 9 of IBC [Read Order]
The National Company Law Tribunal, Cuttack Bench, admitted an operational creditor’s insolvency plea against Geosphere Industries Pvt. Ltd. after holding that there existed no genuine pre-existing...
![No Genuine Pre-existing Dispute Shown Over ₹18.56 Crore Operational Debt: NCLT Orders Insolvency Proceedings u/s 9 of IBC [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102850-pre-existing-dispute-operational-debt-nclt-insolvency-proceedings-taxscan-.webp "No Genuine Pre-existing Dispute Shown Over ₹18.56 Crore Operational Debt: NCLT Orders Insolvency Proceedings u/s 9 of IBC [Read Order]")