![Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116123-late-fee-for-belated-tds-returns-itat-taxscan.jfif "Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]")
Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]
The tribunal ruled that the levy of late filing fees under Section 234E of the Income Tax Act for periods prior to June 1, 2015, was legally...
![Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112278-date-default-not-mandatory-invoice-based-demand-notice-nclat-sets-aside-section-9-rejection-taxscan.webp "Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]")
![Interlocutory Orders Merge with Final Dismissal, Cannot Be Used Independently: NCLAT Bars Extraction of Stray Findings from Dismissed Company Petition [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111927-interlocutory-orders-merge-final-dismissal-cannot-used-independently-nclat-bars-extraction-stray-findings-dismissed-company-petition-taxscan.webp "Interlocutory Orders Merge with Final Dismissal, Cannot Be Used Independently: NCLAT Bars Extraction of Stray Findings from Dismissed Company Petition [Read Order]")
![Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112285-customs-commissioner-fails-issue-notice-within-90-days-cestat-quashes-penalty-over-custom-brokers-license-proceedings-taxscan.webp "Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order]")
Relief for ITI Ltd: CESTAT Rules No Misdeclaration in Software Valuation for Telecom Imports [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that there was no misdeclaration by ITI Ltd. in the valuation of software imported as part of telecom...
![Relief for ITI Ltd: CESTAT Rules No Misdeclaration in Software Valuation for Telecom Imports [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-for-ITI-Ltd-ITI-Ltd-CESTAT-CESTAT-Rules-taxscan.jpg "Relief for ITI Ltd: CESTAT Rules No Misdeclaration in Software Valuation for Telecom Imports [Read Order]")
Win for Adyar Ananda Bhavan: CESTAT Rules "Heat Wave Frying System" Classifies as Other Machinery, Not Kitchen Machines [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled in favor of Adyar Ananda Bhavan Sweets & Snacks, holding that the imported “Namkeen System HWF 2412”...
![Win for Adyar Ananda Bhavan: CESTAT Rules Heat Wave Frying System Classifies as Other Machinery, Not Kitchen Machines [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Win-for-Adyar-Ananda-Bhavan-Adyar-Ananda-Bhavan-CESTAT-taxscan.jpg "Win for Adyar Ananda Bhavan: CESTAT Rules Heat Wave Frying System Classifies as Other Machinery, Not Kitchen Machines [Read Order]")
Liquidation Order u/s 33 of IBC Cannot be Set Aside Once Successful Auction Purchaser Taken Possession of Property of Corporate Debtor: NCLAT [Read Order]
The Chennai bench of the National Company Law Appellate Tribunal (NCLAT) has held that once the Successful Auction Purchaser has acquired the corporate debtor's assets as a result of the liquidator's...
![Liquidation Order u/s 33 of IBC Cannot be Set Aside Once Successful Auction Purchaser Taken Possession of Property of Corporate Debtor: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Liquidation-Order-IBC-Corporate-Debtor-NCLAT-TAXSCAN.jpg "Liquidation Order u/s 33 of IBC Cannot be Set Aside Once Successful Auction Purchaser Taken Possession of Property of Corporate Debtor: NCLAT [Read Order]")
Rejection of Interlocutory Application for Incomplete Process Memorandum: NCLAT Allows Appeal [Read Order]
The Chennai Bench of National Company Law Appellate Tribunal(NCLAT) allowed the applicant’s appeal against the National Company Law Tribunal(NCLT)’s September 13, 2024 order, which had rejected the...
NCLAT Denies Extension for Auction Deposit, Grants Partial Refund of EMD Due to COVID-19 [Read Order]
The Chennai Bench of National Company Law Appellate Tribunal(NCLAT) The Chennai Bench of National Company Law Appellate Tribunal (NCLAT) denied the appellant's request for an extension to deposit the...
Revenue Challenges ₹2.41 Crore Deletion by CIT(A): ITAT Confirms Stamp Paper Purchases for Customer as Source, Dismisses Appeal [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) confirmed the deletion of Rs. 2.41 crore by asserting the Stamp Paper purchases as the source of income of the assessee and dismissed the...
![Revenue Challenges ₹2.41 Crore Deletion by CIT(A): ITAT Confirms Stamp Paper Purchases for Customer as Source, Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Revenue-Challenges-Deletion-by-CITA-CITA-ITAT-ITAT-Confirms-Stamp-Paper-Purchases-Stamp-Paper-Stamp-Paper-Purchases-Customer-as-Source-taxscan.jpg "Revenue Challenges ₹2.41 Crore Deletion by CIT(A): ITAT Confirms Stamp Paper Purchases for Customer as Source, Dismisses Appeal [Read Order]")
Income Tax Hearing Notice Not Received: ITAT Quashes Ex Parte Order, Remands Matter for Fresh Hearing [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) quashed an ex parte order issued by the Commissioner of Income Tax (Appeals) [CIT(A)] due to the assessee did not receive the income tax...
![Income Tax Hearing Notice Not Received: ITAT Quashes Ex Parte Order, Remands Matter for Fresh Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Hearing-Notice-Income-Tax-Hearing-Notice-ITAT-ITAT-Quashes-ITAT-Quashes-Ex-Parte-Order-Ex-Parte-Order-taxscan.jpg "Income Tax Hearing Notice Not Received: ITAT Quashes Ex Parte Order, Remands Matter for Fresh Hearing [Read Order]")