![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]")
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...
![ITAT Upholds PCIT Revision u/s 263 as AO Failed to Enquire into Excess Diesel Shortage Claimed by Assessee [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129222-diesel-shortagejpg.webp "ITAT Upholds PCIT Revision u/s 263 as AO Failed to Enquire into Excess Diesel Shortage Claimed by Assessee [Read Order]")
![Chennai Metro Rail Missed Income Tax Notices on Gratuity Disallowance: ITAT Directs De Novo Adjudication [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129219-chennai-metro-rail-missed-income-tax-notices-gratuity-disallowance-itat-adjudication-.webp "Chennai Metro Rail Missed Income Tax Notices on Gratuity Disallowance: ITAT Directs De Novo Adjudication [Read Order]")
![PMLA Offence is Independent of Predicate Offence: Madras HC upholds Conviction of Ex-FCI DGM for Money Laundering despite PCA Conviction [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129163-pmla-offence-independent-predicate-offence-madras-hc-upholds-conviction-of-exfci-dgm-money-laundering-despite-pca-conviction-.webp "PMLA Offence is Independent of Predicate Offence: Madras HC upholds Conviction of Ex-FCI DGM for Money Laundering despite PCA Conviction [Read Order]")
![Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129169-non-alcoholic-beverages-are-taxable-at-40-gst-while-iced-tea-and-tea-extracts-are-at-5jpg.webp "Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]")
No GST Exemption on Security Services to Government Entities such as FCI: AAR clarifies Scope of Central Tax Notification [Read Order]
In a recent ruling, the West Bengal Authority for Advance Ruling (WBAAR) has clarified that the Goods and Services Tax (GST) exemption under Notification No. 12/2017 –Central Tax (Rate) Dated...
![No GST Exemption on Security Services to Government Entities such as FCI: AAR clarifies Scope of Central Tax Notification [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129154-no-gst-exemption-on-security-services-to-government-entities-such-as-fci.webp "No GST Exemption on Security Services to Government Entities such as FCI: AAR clarifies Scope of Central Tax Notification [Read Order]")
Importer cannot Reopen Issue after Requesting Closure of DRI Investigation by Paying Differential Duty Voluntarily: Madras HC [Read Order]
The Madras High Court has ruled that an importer who voluntarily pays differential customs duty during a Directorate of Revenue Intelligence (DRI) investigation and requests the closure of...
![Importer cannot Reopen Issue after Requesting Closure of DRI Investigation by Paying Differential Duty Voluntarily: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129160-importer-cannot-reopen-issue-after-requesting-closure-of-dri-investigation-by-paying-differential-dutyjpg.webp "Importer cannot Reopen Issue after Requesting Closure of DRI Investigation by Paying Differential Duty Voluntarily: Madras HC [Read Order]")
![Shaving Cream Eligible for 5% GST, Shaving Foam Classified Separately at 18%: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129155-shaving-creamjpg.webp "Shaving Cream Eligible for 5% GST, Shaving Foam Classified Separately at 18%: AAR [Read Order]")
![MCA Amends AS-22: Companies Exempted from Recognising Deferred Tax on Pillar Two Taxes [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129147-mca-amends-companies-exempted-taxscan.webp "MCA Amends AS-22: Companies Exempted from Recognising Deferred Tax on Pillar Two Taxes [Read Order]")
Medical Covers for Ultrasound and Laparoscopy Classified as 'Accessories', Taxable at 18% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling [AAR] has made an important ruling on the classification and applicable rates of various types of plastic medical disposables under HSN codes. The AAR...
![Medical Covers for Ultrasound and Laparoscopy Classified as Accessories, Taxable at 18% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129102-medical-covers-ultrasound-and-laparoscopy-classified-accessories-gst-aar-.webp "Medical Covers for Ultrasound and Laparoscopy Classified as Accessories, Taxable at 18% GST: AAR [Read Order]")
Input Service Covers Services used in Relation to Business of Manufacture: CESTAT Refers to Rule 2(k) of Cenvat Credit Rules [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad Bench, referred to Rule 2(k) of the Cenvat Credit Rules and held that input service covers services used in relation to...
![Input Service Covers Services used in Relation to Business of Manufacture: CESTAT Refers to Rule 2(k) of Cenvat Credit Rules [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129105-input-service-distributors-site-imagejpg.webp "Input Service Covers Services used in Relation to Business of Manufacture: CESTAT Refers to Rule 2(k) of Cenvat Credit Rules [Read Order]")
GST Classification of Flavoured Mouth Fresheners: AAR Rules 5% GST Applicable on Paan Kapsul and Related Products [Read Order]
The Gujarat Authority for Advance Ruling [AAR] has provided clarity on the Goods and Services Tax classification for a range of mouth fresheners and digestive candies holding them to be categorized...
![GST Classification of Flavoured Mouth Fresheners: AAR Rules 5% GST Applicable on Paan Kapsul and Related Products [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129099-gst-aar-taxscan-.webp "GST Classification of Flavoured Mouth Fresheners: AAR Rules 5% GST Applicable on Paan Kapsul and Related Products [Read Order]")