![Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115206-2107642-expedite-inquiry-decision-allahabad-hc-challenge-suspension-tax-officer-taxscan.webp "Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]")
Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that provisions of the Information Technology Act, 2000 relating to electronic records and deemed...
![Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115207-search-assessment-not-barred-by-limitation-if-order-is-passed-within-statutory-period-regardless-of-service-date-itat-taxscan.webp "Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]")
![ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115200-itat-directs-lumpsum-8-tax-rate-on-unexplained-cash-receipts-and-payments-for-alleged-accommodation-entry-business-taxscan.webp "ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]")
Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]
The tribunal highlighted that such acknowledgments are intended to provide public appraisal and motivate others to contribute to the trust's religious and cultural objectives. The Delhi Bench of...
![Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115205-publicising-donor-names-religious-events-not-convert-donations-business-income-itat-taxscan.webp "Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]")
Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) denied Section 13A exemption to a political party for persistent statutory non-compliance and held that Section 13A conditions are...
![Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115103-2088420-income-tax-taxscan.webp "Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]")
Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]
The New Delhi Bench ofIncome Tax Appellate Tribunal (ITAT) quashed additions made under Section 153A of the Income Tax Act, 1961, due to absence of incriminating material seized during search and...
![Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115187-search-assessment-invalid-without-incriminating-evidence-itat-quashes-section-153a-additions-taxscan.webp "Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]")
One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]
In a recent ruling, the Delhi High Court held that one-third of the ICC sponsorship fee paid by LG Electronics India Pvt. Ltd. to a Singapore-based entity related to the right to use the ICC...
![One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115203-icc-sponsorship-lg-electronics-trademark-use-taxable-royalty-delhi-hc-tds-taxscan.webp "One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]")
Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]
The Patna High Court, in its ruling has held that once an assessee establishes the identity of the creditor and the banking trail, the Revenue cannot insist that the assessee must also prove the...
![Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115109-taxpayer-source-source-creditor-identity-established-patna-hc-s-68-itat-order-taxscan.jfif "Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]")
Creditworthiness of Creditor cannot be Denied merely due to Non-Filing of ITR: Patna HC deletes Addition u/s 68 [Read Order]
The Patna High Court, in its recent decision has held that creditworthiness of a creditor cannot be disbelieved merely because the creditor did not file an Income Tax Return ( ITR ) for the relevant...
![Creditworthiness of Creditor cannot be Denied merely due to Non-Filing of ITR: Patna HC deletes Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115112-creditworthiness-creditor-non-filing-itr-patna-hc-addition-us-68-taxscan.webp "Creditworthiness of Creditor cannot be Denied merely due to Non-Filing of ITR: Patna HC deletes Addition u/s 68 [Read Order]")
Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]
In a recent ruling, the Karnataka High Court held that liquidated damages received for breach of contract are not taxable under the Goods and Services Tax law and directed refund of Rs. 5 crore that...
![Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115105-liquidated-damages-for-breach-of-contract-not-taxable-under-gst-karnataka-hc-orders-refund-of-rs-5-crore-paid-under-protest-taxscan.webp "Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]")