Solony Padhi
![Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129255-classification-dialysis-components-medical-instruments-aar-mandates-gst-bicarbonate-bags-.webp "Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]")
Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]
The Authority for Advance Ruling (AAR) Gujarat has passed a notable ruling pertaining to the taxation of health supplies i.e the Dialysis Component...
![Medical Covers for Ultrasound and Laparoscopy Classified as Accessories, Taxable at 18% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129102-medical-covers-ultrasound-and-laparoscopy-classified-accessories-gst-aar-.webp "Medical Covers for Ultrasound and Laparoscopy Classified as Accessories, Taxable at 18% GST: AAR [Read Order]")
![GST Classification of Flavoured Mouth Fresheners: AAR Rules 5% GST Applicable on Paan Kapsul and Related Products [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129099-gst-aar-taxscan-.webp "GST Classification of Flavoured Mouth Fresheners: AAR Rules 5% GST Applicable on Paan Kapsul and Related Products [Read Order]")
![GST Classification of Rice Husk Board: AAAR Remand Matter for Adjudication on Record of New Evidence [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129111-gst-classification-aaar-remand-matter-adjudication-record-new-evidence-.webp "GST Classification of Rice Husk Board: AAAR Remand Matter for Adjudication on Record of New Evidence [Read Order]")
![Classification of Ice Cream Sold from Retail Outlets: AAR rules 5% GST Applicable on Supply of Ice Cream as Goods [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129098-classification-of-ice-cream-sold-from-retail-outlets-site-imagejpg.webp "Classification of Ice Cream Sold from Retail Outlets: AAR rules 5% GST Applicable on Supply of Ice Cream as Goods [Read Order]")
Paddle Wheel Aerators Not Classified as Agricultural Machinery: AAR rules 18% GST applicable for Aquaculture Equipment [Read Order]
The Authority forAdvance Ruling (AAR) Gujarat held that Paddle Wheel Aerators being specific equipment used in the operation of aquaculture, are not classified as agricultural machinery. Hence,...
![Paddle Wheel Aerators Not Classified as Agricultural Machinery: AAR rules 18% GST applicable for Aquaculture Equipment [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129094-paddle-wheel-aerators-not-classified-as-agricultural-machinery-site-imagejpg.webp "Paddle Wheel Aerators Not Classified as Agricultural Machinery: AAR rules 18% GST applicable for Aquaculture Equipment [Read Order]")
No Incriminating Evidence Found during Search: ITAT deletes Rs. 58.73 cr Addition on Dalmia Family Trust [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has upheld the order of the Commissioner of Income Tax who deleted the addition of ₹58.73 crore observing that additions under Section 153A of...
![No Incriminating Evidence Found during Search: ITAT deletes Rs. 58.73 cr Addition on Dalmia Family Trust [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128983-itat-deletes-addition-on-dalmia-family-trust-taxscan.webp "No Incriminating Evidence Found during Search: ITAT deletes Rs. 58.73 cr Addition on Dalmia Family Trust [Read Order]")
ITAT Grants Major Relief to Oriental Bank Employees Welfare Society, allows Adjustment Of ₹3.35 Cr Welfare Payments against Interest on Bank Deposits [Read Order]
The Income Tax Appellate Tribunal [ITAT] Delhi Bench has granted significant relief by holding that the payment can be set off against the interest income earned from the bank fixed deposits...
![ITAT Grants Major Relief to Oriental Bank Employees Welfare Society, allows Adjustment Of ₹3.35 Cr Welfare Payments against Interest on Bank Deposits [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128984-itat-grants-major-relief-to-oriental-bank-employees-welfare-society-allows-adjustment-of-335-cr-welfare-payments-against-interest-on-bank-deposits-site-imagejpg.webp "ITAT Grants Major Relief to Oriental Bank Employees Welfare Society, allows Adjustment Of ₹3.35 Cr Welfare Payments against Interest on Bank Deposits [Read Order]")
Reassessment Invalid after Approval Of CIRP Resolution: ITAT upholds Deletion of ₹6.41 Cr Addition on Undisclosed Income [Read Order]
The Income Tax Appellate Tribunal (ITAT) upheld deleting the addition of ₹6.41 crore on the basis of the undisclosed income was upheld by the Delhi Bench of the Income Tax Appellate Tribunal (ITAT)...
![Reassessment Invalid after Approval Of CIRP Resolution: ITAT upholds Deletion of ₹6.41 Cr Addition on Undisclosed Income [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128980-reassessment-invalid-after-approval-of-cirp-resolution.webp "Reassessment Invalid after Approval Of CIRP Resolution: ITAT upholds Deletion of ₹6.41 Cr Addition on Undisclosed Income [Read Order]")
![TDS on Foreign Travel LTC Not Deducted: ITAT Confirms ₹17.2 Lakhs Penalty on SBI [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128969-tds-on-foreign-travel-ltc-not-deducted-site-imagejpg.webp "TDS on Foreign Travel LTC Not Deducted: ITAT Confirms ₹17.2 Lakhs Penalty on SBI [Read Order]")
Arbitrary Disallowance of Business Expenditure without Evidence of Discrepancy Unsustainable: ITAT sets aside Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) has deleted the addition of ₹3.45 Crores holding that arbitrary disallowances of business expenditure on the basis of percentages without any evidence of ...
![Arbitrary Disallowance of Business Expenditure without Evidence of Discrepancy Unsustainable: ITAT sets aside Addition [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128972-arbitrary-disallowance-of-business-expenditure-without-evidence-of-discrepancy-unsustainable-.webp "Arbitrary Disallowance of Business Expenditure without Evidence of Discrepancy Unsustainable: ITAT sets aside Addition [Read Order]")
Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has removed a disallowance of around ₹2.47 crore in sales incentives, agreeing that provisions made are a deductible contractual ...
![Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128976-itat-grants-24cr-relief-to-havells-india-taxscan.webp "Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]")