![After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129373-after-amalgamation-transferor-partially-transfer-gst-itc-seek-refund-balance-gujarat-hc-.webp "After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]")
After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]
In a recent ruling, the Gujarat High Court held that after amalgamation, a transferor company cannot transfer only part of its unutilised Input Tax...
![Distribution of Credit can only be Questioned at the ISD End and not at the End of the Recipient: CESTAT Decides on Exide CENVAT Credit case [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129364-cenvat-credit-site-imagejpg.webp "Distribution of Credit can only be Questioned at the ISD End and not at the End of the Recipient: CESTAT Decides on Exide CENVAT Credit case [Read Order]")
![CESTAT allows CENVAT Credit on Issuance of Pre-Amendment Invoices, upholds Six Month Time Limit Rule Cannot be Applied Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129357-cestat-allows-cenvat-credit-on-issuance-of-pre-amendment-invoices-six-month-time-limit-rule-cannot-be-applied-retrospectively-.webp "CESTAT allows CENVAT Credit on Issuance of Pre-Amendment Invoices, upholds Six Month Time Limit Rule Cannot be Applied Retrospectively [Read Order]")
![No Evidence for HRA Claim and Full School Fee Payment: ITAT rejects Claims u/s 10(13A) and 80C [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129361-hra-claimjpg.webp "No Evidence for HRA Claim and Full School Fee Payment: ITAT rejects Claims u/s 10(13A) and 80C [Read Order]")
Once NCLT Approves Resolution Plan under IBC, Appeal Serves No Purpose: CESTAT disposes Aircel Ltd’s Service Tax Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal[CESTAT] Chennai Bench has disposed of the Service Tax appeal filed by Aircel Limited after taking note of the approval of the company’s...
![Once NCLT Approves Resolution Plan under IBC, Appeal Serves No Purpose: CESTAT disposes Aircel Ltd’s Service Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129356-airceljpg.webp "Once NCLT Approves Resolution Plan under IBC, Appeal Serves No Purpose: CESTAT disposes Aircel Ltd’s Service Tax Appeal [Read Order]")
Condonation of delayed returns waives penalties, not statutory disqualification: Kerala HC Declared SNDP Yogam directors disqualified [Read Order]
In a recent ruling, the Kerala High Court ruled that condonation of delayed filing of annual returns under the Companies Act only waives penalties and prosecution, but does not erase the statutory...
![Condonation of delayed returns waives penalties, not statutory disqualification: Kerala HC Declared SNDP Yogam directors disqualified [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129351-condonation-of-delayed-returns-waives-penaltiesjpg.webp "Condonation of delayed returns waives penalties, not statutory disqualification: Kerala HC Declared SNDP Yogam directors disqualified [Read Order]")
Pre‑2002 transfer of Self‑generated Trademarks and Marketing Rights not Taxable as Capital Receipts: Gujarat HC [Read Order]
In a recent ruling, the Gujarat High Court has held that the pre‑2002 transfer of self‑generated trademarks and marketing rights cannot be taxed as capital receipts, clarifying that such assets...
![Pre‑2002 transfer of Self‑generated Trademarks and Marketing Rights not Taxable as Capital Receipts: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129328-transfer-of-selfgenerated-trademarks-marketing-rights-taxable-as-capital-receipts-gujarat-hc-taxscan.webp "Pre‑2002 transfer of Self‑generated Trademarks and Marketing Rights not Taxable as Capital Receipts: Gujarat HC [Read Order]")
![ITAT Upholds Reliefs for Reliance Retail, AJIO Marketing Expense Allowed as Revenue [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129324-itat-upholds-reliefs-reliance-retail-ajio-marketing-expense-allowed-revenue-taxscan.webp "ITAT Upholds Reliefs for Reliance Retail, AJIO Marketing Expense Allowed as Revenue [Read Order]")
Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bangalore Bench has held that reimbursements received from an overseas manufacturer on warranty costs expenses do not amount to a...
![Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129321-reimbursement-received-warranty-expenses-foreign-manufacturer-taxable-cestat-service-tax-demand-ibm-india-tqaxscan.webp "Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order]")
Technical Glitches on Maharashtra GST Portal: State Tax Department Relaxes Deadline for Profession Tax Registration and Return Filing
In a big relief to taxpayers and professionals across the state the Maharashtra State Tax Department has announced a temporary relaxation for Profession Tax (PT) registration and return filing. The...
Bombay HC Allows Businessman Accused in ₹399.92 Crore GST Fake Invoice Fraud to Travel Abroad [Read Order]
In a recent ruling, the Bombay High Court ruled in favour of a businessman, allowing him to travel abroad for business and family purposes, despite facing prosecution in a ₹399.92 crore GST fake...
![Bombay HC Allows Businessman Accused in ₹399.92 Crore GST Fake Invoice Fraud to Travel Abroad [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129312-bombay-hc-businessman-accused-gst-fake-invoice-fraud-travel-abroad-taxscan.webp "Bombay HC Allows Businessman Accused in ₹399.92 Crore GST Fake Invoice Fraud to Travel Abroad [Read Order]")