![Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113013-vodafone.webp "Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]")
Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]
The Allahabad High Court has dismissed sales tax revisions and upheld the levy of value added tax on diesel used in diesel generator sets for...
![Pre- Existing Dispute Defence Mere Moonshine: Supreme Court Restores CIRP Admission Against Engineering Company [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112636-supreme-court-restores-cirp-admission-against-engineering-company-taxscan.webp "Pre- Existing Dispute Defence Mere Moonshine: Supreme Court Restores CIRP Admission Against Engineering Company [Read Order]")
![Delhi HC Grants Limitation Relief to File Statutory Appeal Despite GST Adjudication Order Passed After Considering Taxpayer’s Reply [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2113008-delhi-hc-grants-limitation-relief-file-statutory-appeal-despite-gst-adjudication-order-passed-taxscan.webp "Delhi HC Grants Limitation Relief to File Statutory Appeal Despite GST Adjudication Order Passed After Considering Taxpayer’s Reply [Read Order]")
![Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2113040-delhi-hc-foreign-exchange-fluctuation-international-transactions-taxscan.webp "Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]")
Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]
The Income Tax Act, 2025 is a landmark legislation, repealing the erstwhile IncomeTax Act of 1961 which has been in force for more than 6 decades. To accommodate the changing ways of the world and...
![Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113016-consolidating-income-tax-act-2025-old-new-tax-act-series-taxscan.webp "Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]")
Centre Extends Applicability of Customs Laws to Offshore Mineral Activities in India’s Continental Shelf and EEZ
The Ministry of External Affairs has issued Notification No. G.S.R. 902(E), dated 16 December 2025, extending the applicability of the Customs Act, 1962 and the Customs Tariff Act, 1975 to offshore...
Foreign Asset Non-Disclosure Triggers ₹10 Lakh Penalty Risk: Income Tax Dept urges AY 2025-26 ITR Revision by Dec 31
Recently, the Income Tax Department has begun issuing targeted emails to taxpayers flagged for potential non-disclosure of foreign assets in their Income Tax Returns (ITR) for Assessment Year (AY) ...
‘Clear Dereliction of Duty’: Bombay HC Imposes ₹25k Costs on Customs for Failing to Pass Speaking Order even after Payment of Duty ‘Under Protest’ [Read Order]
The Bombay High Court has criticised the Customs Department for a “clear dereliction of statutory duty”, imposing ₹25,000 costs for its failure to pass a speaking order under Section 17(5) of the...
![‘Clear Dereliction of Duty’: Bombay HC Imposes ₹25k Costs on Customs for Failing to Pass Speaking Order even after Payment of Duty ‘Under Protest’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112958-bombay-hc-speaking-order-customs-case-dereliction-of-duty-costs-on-customs-customs-duty-under-protest-taxscan.webp "‘Clear Dereliction of Duty’: Bombay HC Imposes ₹25k Costs on Customs for Failing to Pass Speaking Order even after Payment of Duty ‘Under Protest’ [Read Order]")
CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) cannot be compelled to restore a customs appeal after decades of delay and repeated...
![CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112977-cestat-restore-customs-appeal-decades-delay-repeated-defaults-pre-deposit-delhi-hc-taxscan.webp "CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]")
Bad Debt Income Tax Deduction for Rural Branch Advances to be Computed on Aggregate Average of Monthly Outstanding Balances: Madras HC [Read Order]
The Madras High Court has dismissed two appeals filed by the Income Tax Department, holding that the deduction for provision for bad and doubtful debts under Section 36(1)(viia) of the Income Tax...
![Bad Debt Income Tax Deduction for Rural Branch Advances to be Computed on Aggregate Average of Monthly Outstanding Balances: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112975-bad-debt-income-tax-deduction-madras-hc-taxscan.jfif "Bad Debt Income Tax Deduction for Rural Branch Advances to be Computed on Aggregate Average of Monthly Outstanding Balances: Madras HC [Read Order]")