![Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/2085903-itat-income-tax-assessments-income-tax-taxscan.webp "Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]")
Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi, ruled that income tax assessments framed pursuant to search proceedings were void ab initio as they...
![Challenge regarding S. 24 of PBPT Act: Supreme Court list Matter After Two Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/2085000-pbpt-act-supreme-court-section-24-of-pbpt-act-challenge-regarding-pbpt-act-taxscan.webp "Challenge regarding S. 24 of PBPT Act: Supreme Court list Matter After Two Weeks [Read Order]")
![Relief to Confident Projects: Supreme Court dismisses Dept’s appeal against CESTAT Ruling quashing Service tax on Construction of Complex Services for Lack of Merits [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/09/2084959-supreme-court-confident-projects-cestat-taxscan.webp "Relief to Confident Projects: Supreme Court dismisses Dept’s appeal against CESTAT Ruling quashing Service tax on Construction of Complex Services for Lack of Merits [Read Judgement]")
![Clandestine Removal Issues not Maintainable u/s 35-L: Supreme Court invokes Extraordinary Jurisdiction, Sets aside HC’s 10 year Old Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/2084913-clandestine-removal-supreme-court-taxscan.webp "Clandestine Removal Issues not Maintainable u/s 35-L: Supreme Court invokes Extraordinary Jurisdiction, Sets aside HC’s 10 year Old Order [Read Order]")
![Appeals on Breach of Exemption Notification Conditions Lie with HC u/s 130 of Customs Act: Supreme Court [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/09/2084903-customs-act-supreme-court-appeals-on-breach-exemption-notification-taxscan.webp "Appeals on Breach of Exemption Notification Conditions Lie with HC u/s 130 of Customs Act: Supreme Court [Read Judgement]")
NCLT Has Jurisdiction to Examine Gift Deed Fraud in Oppression & Mismanagement Cases: Supreme Court [Read Order]
In a recent ruling, the Supreme Court of India held that the National Company Law Tribunal (NCLT) has jurisdiction to examine allegations of fraud relating to a gift deed when such allegations form...
![NCLT Has Jurisdiction to Examine Gift Deed Fraud in Oppression & Mismanagement Cases: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/2084845-gift-taxscan-new.webp "NCLT Has Jurisdiction to Examine Gift Deed Fraud in Oppression & Mismanagement Cases: Supreme Court [Read Order]")
Section 130 of GST Act Cannot Be Invoked for Mere Stock Variations Found in Search: Supreme Court [Read Judgement]
The Supreme Court has upheld the ruling of the Allahabad High Court, holding that Section 130 of the GST (Goods and Services Tax) Act cannot be applied merely on account of stock discrepancies...
![Section 130 of GST Act Cannot Be Invoked for Mere Stock Variations Found in Search: Supreme Court [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/09/2084844-section-130.webp "Section 130 of GST Act Cannot Be Invoked for Mere Stock Variations Found in Search: Supreme Court [Read Judgement]")
Purchases on Behalf of Ex-UP Principals Not Taxable u/s 30(1) of UP Trade Tax Act: SC Dismisses Revenue Appeal
The Supreme Court of India held that purchases made on behalf of Ex-UP Principals were not taxable under Section 30(1) of the UP Trade Tax Act and dismissed the Revenue’s appeal against the impugned...
Win for SpiceJet: Supreme Court Dismisses Revenue Appeal Delayed by 567 Days, CESTAT’s ₹25.56 Crore Tax Demand Drop Order Stands [Read Order]
In a recent ruling, the Supreme Court of India dismissed an appeal filed by the Commissioner of CGST and Central Excise against SpiceJet Ltd. on the grounds of 567 days delay without any sufficient ...
![Win for SpiceJet: Supreme Court Dismisses Revenue Appeal Delayed by 567 Days, CESTAT’s ₹25.56 Crore Tax Demand Drop Order Stands [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/2084054-spicejet-case-supreme-court-cestat-taxscan.webp "Win for SpiceJet: Supreme Court Dismisses Revenue Appeal Delayed by 567 Days, CESTAT’s ₹25.56 Crore Tax Demand Drop Order Stands [Read Order]")
Electronic Records from Seized Devices Admissible Despite Absence of S.138C(4) Certificate if Taxpayer Admits Contents u/s 108 of Customs: Supreme Court [Read Order]
In a recent judgment, the Supreme Court of India ruled that electronic records seized from a taxpayer’s devices are admissible in evidence even in the absence of a certificate under Section 138C(4)...
![Electronic Records from Seized Devices Admissible Despite Absence of S.138C(4) Certificate if Taxpayer Admits Contents u/s 108 of Customs: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/2083772-electronic-records-seized-devices-despite-absence-taxscan.webp "Electronic Records from Seized Devices Admissible Despite Absence of S.138C(4) Certificate if Taxpayer Admits Contents u/s 108 of Customs: Supreme Court [Read Order]")
CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]
The Supreme Court of India recently dismissed a Special Leave Petition (SLP) filed by the Union of India in a dispute over the refund of unutilised Input TaxCredit (ITC) under the inverted duty...
![CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/02/2083510-cbic-gst-itc-supreme-court-slp-taxscan.webp "CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]")