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![No ITC of Cess on Electricity Supplied Outside Factory: Chhattisgarh HC Says External or Ancillary Use Not Business-Linked [Read Order] No ITC of Cess on Electricity Supplied Outside Factory: Chhattisgarh HC Says External or Ancillary Use Not Business-Linked [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/500x300_2101003-chhattisgarh-high-court-electricity-supplied-outside-factory-taxscan.webp)
No ITC of Cess on Electricity Supplied Outside Factory: Chhattisgarh HC Says External or Ancillary Use Not Business-Linked [Read Order]
In a recent ruling, the Chhattisgarh High Court held that ITC ( Input Tax Credit ) of Compensation Cess under Goods and Services Tax ( GST ) is not...



![‘May Impress a Math Student, Not Income Tax Proceedings’: ITAT Deletes AO’s ₹5.39 Cr Addition Based on Two Days’ Bills [Read Order] ‘May Impress a Math Student, Not Income Tax Proceedings’: ITAT Deletes AO’s ₹5.39 Cr Addition Based on Two Days’ Bills [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/250x150_2049433-income-tax-proceedings-itat-income-tax-taxscan.webp)
![Any Default Falling Within Section 10-A of IBC Must be Excluded from Total Outstanding Debt: NCLT [Read Order] Any Default Falling Within Section 10-A of IBC Must be Excluded from Total Outstanding Debt: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Debt-NCLT-IBC-taxscan.jpg)

![Delhi HC Orders Restoration of GST Registration, Rejects Suspension Based on Rule 86B Non-Compliance [Read Order] Delhi HC Orders Restoration of GST Registration, Rejects Suspension Based on Rule 86B Non-Compliance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-GST-Registration-Rule-86B-of-CGST-Rule-Delhi-HC-Orders-Restoration-Rule-86B-non-compliance-suspension-rejected-taxscan.jpg)

![Unsecured FCCDs issued to Holding Companies for Business Operations in India are Debts, not Equity Instruments: ITAT [Read Order] Unsecured FCCDs issued to Holding Companies for Business Operations in India are Debts, not Equity Instruments: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Unsecured-FCCDs-FCCD-Holding-Companies-Business-Operations-Holding-Companies-for-Business-Operations-Business-Operations-in-India-Business-Operations-in-India-are-Debts-Debts-ITAT-taxscan.jpg)


![S. 40A (3) of Income Tax Act shall not be a hindrance in Business Operations: ITAT [Read Order] S. 40A (3) of Income Tax Act shall not be a hindrance in Business Operations: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/ITAT-Taxscan.jpg)