![Income Tax Addition Based Solely on Third Party Digital Evidence without any Corroborating Evidence Unsustainable: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129254-tax-noticejpg.webp "Income Tax Addition Based Solely on Third Party Digital Evidence without any Corroborating Evidence Unsustainable: ITAT [Read Order]")
Income Tax Addition Based Solely on Third Party Digital Evidence without any Corroborating Evidence Unsustainable: ITAT [Read Order]
The Income Tax AppellateTribunal (ITAT) Chandigarh Bench has deleted a substantial addition to the Income of the assessee, amounting to ₹1.7 Cr and...
![Artificial Insemination of Livestock Exempt from GST: Gujarat AAR Defines Job Work [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129259-gst-aar-artificial-insemination-livestock-authority-for-advance-ruling-livestock-exempt-gujarat-aar-gst-ruling-gst-job-work-definition-taxscan.webp "Artificial Insemination of Livestock Exempt from GST: Gujarat AAR Defines Job Work [Read Order]")
![GST Applicable on Arbitration Settlement for Pre-GST Hydro Project Disputes: AAR Examines Taxability of ₹94.56 Cr [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129262-hydro-projectjpg.webp "GST Applicable on Arbitration Settlement for Pre-GST Hydro Project Disputes: AAR Examines Taxability of ₹94.56 Cr [Read Order]")
![GST TDS on Institutions of National Importance: AAR Mandates TDS Liability for IIM Ahmedabad As Specified Person [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129256-tsd-under-gst-taxscan-.webp "GST TDS on Institutions of National Importance: AAR Mandates TDS Liability for IIM Ahmedabad As Specified Person [Read Order]")
![Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129255-classification-dialysis-components-medical-instruments-aar-mandates-gst-bicarbonate-bags-.webp "Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]")
Relief to Johnson Lifts: ITAT Deletes Addition on Advance AMC Charges, Upholds Income Computation Method u/s 43CB [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has granted relief to Johnson Lifts Pvt. Ltd. by deleting a ₹4.26 crore tax addition related to advance receipts from Annual...
![Relief to Johnson Lifts: ITAT Deletes Addition on Advance AMC Charges, Upholds Income Computation Method u/s 43CB [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129185-itat-chennai-johnson-lifts-amc-charges-income-computation-method-advance-amc-charges-itat-johnson-lifts-case-taxscan.webp "Relief to Johnson Lifts: ITAT Deletes Addition on Advance AMC Charges, Upholds Income Computation Method u/s 43CB [Read Order]")
Management Consultancy Service is Self Service, not Business Support or Auxiliary Service: CESTAT Rules No Tax Applicable [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Hyderabad Bench, reiterated that management consultancyservice is not covered within the category of Business Support Service or ...
![Management Consultancy Service is Self Service, not Business Support or Auxiliary Service: CESTAT Rules No Tax Applicable [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129249-management-consultancy-service-is-self-service-not-business-support-or-auxiliary-service-site-imagejpg.webp "Management Consultancy Service is Self Service, not Business Support or Auxiliary Service: CESTAT Rules No Tax Applicable [Read Order]")
CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]
The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 10/2026-Customs dated 10 March 2026, has clarified that exporters may not have to pay fees for amendment or cancellation...
![CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129177-cbic-waives-fee-for-amendment-or-cancellation-of-export-documents-in-force-majeure-casesjpg.webp "CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]")
Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong Income: Madras HC [Read Order]
In a recent ruling, the Madras High Court has held that a penalty under Section 271(1)(c) of the IncomeTax Act cannot be imposed on the Indian Overseas Bank for its mistaken claim of Double Taxation...
![Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong Income: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129179-madras-high-court-indian-overseas-bank-dtaa-hong-kong-dtaa-claim-case-indian-overseas-bank-case-taxscan.webp "Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong Income: Madras HC [Read Order]")
Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]
The West Bengal Authorityfor Advance Ruling (WBAAR) has held that sun‑cured, graded, and butted tobacco leaves continue to qualify as “tobacco leaves” under the Goods and Services Tax(GST) law, and...
![Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129243-sun-cured-graded-butted-tobacco-leaves-qualify-as-tobacco-leaves-taxable-at-5-gst-site-imagejpg.webp "Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]")
TDS Limitation Must Be Computed Quarter-Wise From Filing of TDS Statements, Not Annually: Bombay HC in Vodafone case [Read Order]
In a recent ruling, the Bombay High Court held that the limitation under Section 201(3) of the Income-Tax Act must be computed quarter‑wise from the filing of each TDS statement, rather than on an...
![TDS Limitation Must Be Computed Quarter-Wise From Filing of TDS Statements, Not Annually: Bombay HC in Vodafone case [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129241-vodafonejpg.webp "TDS Limitation Must Be Computed Quarter-Wise From Filing of TDS Statements, Not Annually: Bombay HC in Vodafone case [Read Order]")