Property Sold Below Distress Value Violating Rule 8(6) SARFAESI Rules: DRAT Directed Bank to Refund Auction Amount with 8% Interest [Read Order]
The sale notice dated 07.07.2014 did not comply with Rule 8(6), missing auction details and redemption rights, and was published even before...
![Delhi HC Refuses to Interfere With Validity of CBIC Circular on “Proper Officer” Powers Under CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124156-delhi-hc-refuses-to-interfere-with-validity-of-cbic-circular-on-proper-officer-powers-under-cgst-act.webp "Delhi HC Refuses to Interfere With Validity of CBIC Circular on “Proper Officer” Powers Under CGST Act [Read Order]")
![No Apparent Error to Interfere with Liquidation Proceedings: NCLAT Rejects Tax Claim Filed After Liquidation Cut-Off Period [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2124017-liquidation-cut-off-period-nclat-taxscan-.webp "No Apparent Error to Interfere with Liquidation Proceedings: NCLAT Rejects Tax Claim Filed After Liquidation Cut-Off Period [Read Order]")
![Depreciation on Goodwill cannot be Revisited in Later Years Once Allowed in First Year: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124110-depreciation-on-goodwill-itat-taxscan-.webp "Depreciation on Goodwill cannot be Revisited in Later Years Once Allowed in First Year: ITAT [Read Order]")
![Pending Challenge to CoC Constitution Not a Bar on RP Appointment u/s 27: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2123993-pending-challenge-to-coc-constitution-nclat-taxscan.webp "Pending Challenge to CoC Constitution Not a Bar on RP Appointment u/s 27: NCLAT [Read Order]")
No Separate GST Registration Needed for After-Sales Service in Customer State When supply is from HO: AAAR
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that no separate GST registration is required in the customer State merely because after-sales repair and...
Income Tax Dept. can Inspect Seized Jewellery amid Pending S.263 Proceedings Without Disclosing Reasons: Calcutta HC [Read Order]
The Calcutta High Court recently delivered a notable judgment, ruling that the Income Tax Department is not required to provide all information and reasons to inspect jewellery and bullion that was...
![Income Tax Dept. can Inspect Seized Jewellery amid Pending S.263 Proceedings Without Disclosing Reasons: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124114-income-tax-dept-inspect-seized-jewellery-amid-proceedings-without-disclosing-reasons-calcutta-hc-taxscan.webp "Income Tax Dept. can Inspect Seized Jewellery amid Pending S.263 Proceedings Without Disclosing Reasons: Calcutta HC [Read Order]")
Income Tax Commissioner Cannot Deny Waiver of Interest u/s 234C Arbitrarily, Must Pass Reasoned Order: Karnataka HC [Read Order]
The Karnataka High Court held that the Income Tax Commissioner cannot deny waiver of interest under Section 234C of Income Tax Act, 1961 through a “arbitrary, cryptic and vitiated by ...
![Income Tax Commissioner Cannot Deny Waiver of Interest u/s 234C Arbitrarily, Must Pass Reasoned Order: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124144-income-tax-karnataka-high-court-taxscan.webp "Income Tax Commissioner Cannot Deny Waiver of Interest u/s 234C Arbitrarily, Must Pass Reasoned Order: Karnataka HC [Read Order]")
ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]
In a recent ruling, the Mumbai ITAT upheld the PCIT’s Section 263 revision against Ambuja Cements, holding that the Assessing Officer did not properly verify the very low Section 14A disallowance...
![ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124107-itat-upholds-revision-order-against-ambuja-cements.webp "ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]")
Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that temporary holding of spare parts and tool kits by Field Service Engineers (FSEs) in Odisha does not...
![Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124143-service-engineersjpg-1.webp "Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]")
Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that repair and maintenance services provided through Field Service Engineers (FSEs) in Odisha do not create...
![Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124122-repair-services-via-field-engineers-in-state-dont-create-place-of-business-when-contracts-invoicing-from-hojpg.webp "Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]")