Works Contract Cannot Be Taxed as Residential Complex Construction Service: CESTAT Sets Aside Rs 80 Lakh Service Tax Demand, upholds Penalty for Non-Registration
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that composite works contracts cannot be taxed under...
![NCLAT Refuses Condonation of Delay in Share Transfer Dispute, Holds S. 14 Inapplicable after Dismissal of Civil Suit [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116526-nclat-condonation-delay-share-transfer-dispute-holds-civil-suit-taxscan.webp "NCLAT Refuses Condonation of Delay in Share Transfer Dispute, Holds S. 14 Inapplicable after Dismissal of Civil Suit [Read Order]")
![Mismatch in ICAI Charges with CBI Complaint: Karnataka HC quashes Disciplinary order against CA Practising 40+ Years [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/2116654-rule-83a-central-excise-rules-invalid-taxscan.webp "Mismatch in ICAI Charges with CBI Complaint: Karnataka HC quashes Disciplinary order against CA Practising 40+ Years [Read Order]")
![NCLAT Rejects Appeal to Revive Belated Claim Post-Resolution Plan Approval Due to Contradictory Documents and Lack of Payment Proof [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116487-nclat-rejects-appeal-revive-belated-cliam-post-resolution-plan-approval-due-contradictory-documents-lack-payment-proof-taxscan.webp "NCLAT Rejects Appeal to Revive Belated Claim Post-Resolution Plan Approval Due to Contradictory Documents and Lack of Payment Proof [Read Order]")
![Income Tax Assistant Took ₹600 Bribe in 2011: Patna HC Upholds 1-Year Imprisonment in 2025 [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116567-income-tax-assistant-took-600-bribe-2011-patna-hc-upholds-1-year-imprisonment-2025-taxscan.webp "Income Tax Assistant Took ₹600 Bribe in 2011: Patna HC Upholds 1-Year Imprisonment in 2025 [Read Order]")
PCIT found to have Erred in Exercising Revisionary Powers u/s 263: ITAT sets aside Revisionary Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the revisionary order under Section 263 of theIncome-tax Act, 1961, holding that the Principal Commissioner of Income Tax ...
![PCIT found to have Erred in Exercising Revisionary Powers u/s 263: ITAT sets aside Revisionary Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116500-exercising-revisionary-powers-itat-revisionary-order-taxscan.webp "PCIT found to have Erred in Exercising Revisionary Powers u/s 263: ITAT sets aside Revisionary Order [Read Order]")
ITAT Restores Rectification Appeal u/s 154 to CIT(A) to Avoid Multiplicity, Orders Re-evaluation of Capital Gain Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has restored an appeal to the Commissioner of Income Tax (Appeals) after holding that issues arising from a rectification order under ...
![ITAT Restores Rectification Appeal u/s 154 to CIT(A) to Avoid Multiplicity, Orders Re-evaluation of Capital Gain Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116523-itat-restores-rectification-appeal-154-cita-avoid-multiplicity-orders-re-evaluation-capital-gain-addition-taxscan.webp "ITAT Restores Rectification Appeal u/s 154 to CIT(A) to Avoid Multiplicity, Orders Re-evaluation of Capital Gain Addition [Read Order]")
Approval for S. 148 Notice by Incompetent Authority renders Re-assessment Void ab initio: ITAT Quashes Assessment [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) has quashed reassessment proceedings for two assessment years after holding the notices under Section 148 invalid in law. The Bench regarded...
![Approval for S. 148 Notice by Incompetent Authority renders Re-assessment Void ab initio: ITAT Quashes Assessment [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116478-approval-for-s-148-notice-by-incompetent-authority-renders-re-assessment-void-ab-initio-itat-quashes-assessment-taxscan.webp "Approval for S. 148 Notice by Incompetent Authority renders Re-assessment Void ab initio: ITAT Quashes Assessment [Read Order]")
Only Profit Element Taxable in Bogus Purchase Cases : ITAT Reduces Gross Profit Addition to 11% [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at New Delhi has held that in cases involving alleged bogus purchases obtained through accommodation entries, only the profit element can be brought to...
![Only Profit Element Taxable in Bogus Purchase Cases : ITAT Reduces Gross Profit Addition to 11% [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116504-only-profit-element-taxable-in-bogus-purchase-cases-itat-reduces-gross-profit-addition.webp "Only Profit Element Taxable in Bogus Purchase Cases : ITAT Reduces Gross Profit Addition to 11% [Read Order]")
Relief for Bridgestone India: CESTAT Sets Aside ₹96 Lakh Excise Demand for Alleged Excess CENVAT Credit [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi, has set aside a demand of central excise duty amounting to over ₹96 lakh, finding the extended...
![Relief for Bridgestone India: CESTAT Sets Aside ₹96 Lakh Excise Demand for Alleged Excess CENVAT Credit [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116520-relief-for-bridgestone-india-taxscan.jfif "Relief for Bridgestone India: CESTAT Sets Aside ₹96 Lakh Excise Demand for Alleged Excess CENVAT Credit [Read Order]")
CESTAT Sets Aside Section 114AA Penalty Due to Failure in Establishing Proof of Intentional Use of Manipulated Scrip [Read Order]
The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a penalty under Section 114AA of the Customs Act, 1962 cannot be sustained in the absence...
![CESTAT Sets Aside Section 114AA Penalty Due to Failure in Establishing Proof of Intentional Use of Manipulated Scrip [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116539-cestat-sets-aside-section-114aa-penalty-taxscan.jfif "CESTAT Sets Aside Section 114AA Penalty Due to Failure in Establishing Proof of Intentional Use of Manipulated Scrip [Read Order]")
Unconstitutional Restriction on CENVAT Credit: CESTAT Sets Aside Penalty and Demand Based on Invalid Rule 8(3A) of Central Excise Rules
The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has set aside a central excise duty demand raised under Rule 8(3A) of the Central Excise Rules,...
