![Trade Advances for Gold Purchase Not ‘Unexplained Credit’: ITAT Rules Creditworthiness Test Not Required against Jewellery Trader [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116868-trade-advances-gold-purchase-not-unexplained-credit-itat-rules-creditworthiness-test-not-required-against-jewellery-trader-taxscan.webp "Trade Advances for Gold Purchase Not ‘Unexplained Credit’: ITAT Rules Creditworthiness Test Not Required against Jewellery Trader [Read Order]")
Trade Advances for Gold Purchase Not ‘Unexplained Credit’: ITAT Rules Creditworthiness Test Not Required against Jewellery Trader [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench has held that customers in the ordinary course of jewellery business cannot be treated ...
![105 Kg Silver Seized by GST Dept. Stolen in Part from Police Station: Andhra Pradesh HC Directs Return of Silver as Tax & Penalty Paid [Read Order]](https://images.taxscan.in/h-upload/2026/01/04/2117028-silver-seized-by-gst-dept-andhra-pradesh-hc-directs-return-of-silver-as-tax-penalty-paid-taxscan.webp "105 Kg Silver Seized by GST Dept. Stolen in Part from Police Station: Andhra Pradesh HC Directs Return of Silver as Tax & Penalty Paid [Read Order]")
![GST Refund Claim for Jan-Mar 2019 Not Barred by Amended Limitation u/s 54: J&K&L HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/04/2117025-gst-refund-claim-amended-limitation-us-54-jkl-hc-taxscan.webp "GST Refund Claim for Jan-Mar 2019 Not Barred by Amended Limitation u/s 54: J&K&L HC [Read Order]")
![Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116872-dropping-issue-during-income-tax-scrutiny-lack-material-not-change-opinion-calcutta-hc.webp "Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]")
![ITAT has Power to Stay Cancellation of Charitable Registration Even Without Income Tax Demand: J&K & Ladakh HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116867-itat-power-to-stay-cancellation-charitable-registration-taxscan.jfif "ITAT has Power to Stay Cancellation of Charitable Registration Even Without Income Tax Demand: J&K & Ladakh HC [Read Order]")
Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]
The Calcutta High Court is examining whether a GST adjudication order passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 (WB GST Act) and the Central Goods and Services Tax...
![Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116895-calcutta-hc-gst-taxscan.jfif "Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]")
Works Contract Service Tax Demand of Rs. 2.30L: CESTAT Orders Fresh Assessment of Abatement and Reverse Charge Benefits [Read Order]
The Kolkata Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) remanded a ₹2.30 lakh service tax demand for Works Contract Service for FY 2014-15 and directed consideration of...
![Works Contract Service Tax Demand of Rs. 2.30L: CESTAT Orders Fresh Assessment of Abatement and Reverse Charge Benefits [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116874-works-contract-service-tax-demand-cestat-orders-fresh-assessment-abatement-reverse-charge-benefits-taxscan.webp "Works Contract Service Tax Demand of Rs. 2.30L: CESTAT Orders Fresh Assessment of Abatement and Reverse Charge Benefits [Read Order]")
Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]
TheAndhra Pradesh High Court has set aside an adjudication order that imposed 18% of Goods and Services Tax (GST) on public road works. The court has ordered a fresh assessment based on the...
![Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116909-andhra-pradesh-high-court-gst-ruling-taxscan.webp "Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]")
Failure to Serve Annual Report Breaches S.136: MCA Imposes ₹25K Penalty on Company and ₹5k Each on Directors [Read Order]
The Ministry of Corporate Affairs has imposed a penalty of Rs 25,000 on the Company and Rs 5,000 each on directors for the violation of Section 136 of the Companies Act. The penalty was imposed on...
![Failure to Serve Annual Report Breaches S.136: MCA Imposes ₹25K Penalty on Company and ₹5k Each on Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116893-failure-serve-annual-report-breaches-mca-imposes-penalty.webp "Failure to Serve Annual Report Breaches S.136: MCA Imposes ₹25K Penalty on Company and ₹5k Each on Directors [Read Order]")
Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]
The West Bengal Authority for Advance Ruling (AAR) recently ruled that the reimbursement paid by an Indian company to a foreign patent attorney for filing patents outside of India constitutes a...
![Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116881-international-patent-foreign-attorney-supply-of-service-patent-filing-filing-international-patent-patent-filing-services-taxscan.webp "Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]")
CA cannot be Held liable for Professional Misconduct merely Differing from other Professional’s Opinion: ICAI [Read Order]
The Disciplinary Committee of the Institute of Chartered Accountantsof India (ICAI) has held that a Chartered Accountant cannot be held liable for professional misconduct merely because his opinion...
![CA cannot be Held liable for Professional Misconduct merely Differing from other Professional’s Opinion: ICAI [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116885-2110059-ca-professional-misconduct-taxscan.webp "CA cannot be Held liable for Professional Misconduct merely Differing from other Professional’s Opinion: ICAI [Read Order]")
Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]
The Calcutta High Court has ruled that a refund adjustment against income tax demand that has already been stayed violates section 220(6) of the Income Tax Act, 1961 The case arose from an...
![Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116894-refund-adjustment-against-stayed-income-tax-demand-taxscan.jfif "Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]")