![GST Authorities Cannot ‘Shy Away’ from Issuing Form GST MOV-09 when Amount Paid under Protest or Not: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106534-gst-gst-authorities-form-gst-mov-09-amount-paid-under-protest-taxscan.webp "GST Authorities Cannot ‘Shy Away’ from Issuing Form GST MOV-09 when Amount Paid under Protest or Not: Allahabad HC [Read Order]")
GST Authorities Cannot ‘Shy Away’ from Issuing Form GST MOV-09 when Amount Paid under Protest or Not: Allahabad HC [Read Order]
The Allahabad High Court has held that GST ( Goods and Services Tax ) authorities cannot avoid issuing Form GST MOV-09, irrespective of whether the...
![No Satisfaction Recorded to Invoke S.153C under Income Tax: Calcutta HC Upholds S.147 Reassessment, Rejects assessee’s Jurisdictional Plea [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106531-calcutta-high-court-income-tax-reassessment-no-satisfaction-recorded-taxscan.webp "No Satisfaction Recorded to Invoke S.153C under Income Tax: Calcutta HC Upholds S.147 Reassessment, Rejects assessee’s Jurisdictional Plea [Read Order]")
![Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106528-service-tax-consolidated-rent-threshold-exceeds-calcutta-hc-taxscan.webp "Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]")
![Kerala HC Grants Consolidated Bail in CSR Fund Case, Citing Exceptional Circumstance for 70-Year-Old Trapped by Onerous Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106516-csr-kerala-high-court-kerala-hc-grants-csr-fund-case-taxscan.webp "Kerala HC Grants Consolidated Bail in CSR Fund Case, Citing Exceptional Circumstance for 70-Year-Old Trapped by Onerous Conditions [Read Order]")
![Statement Recorded During Survey Has No Evidentiary Value: Chhattisgarh HC Quashes Additions on Excess Stock & Cash based on SC decision [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106514-evidentiary-value-chhattisgarh-hc-cash-based-on-sc-decision-taxscan.webp "Statement Recorded During Survey Has No Evidentiary Value: Chhattisgarh HC Quashes Additions on Excess Stock & Cash based on SC decision [Read Order]")
Deposits Collected During GST Searches Not Voluntary: Karnataka HC Rules Refund Cannot Be Denied Through Deficiency Memos [Read Order]
The bench of the High Court of Karnataka has held that deposits made during investigation and search proceedings under the Central Goods and Services Tax Act, 2017 cannot be considered voluntary when...
![Deposits Collected During GST Searches Not Voluntary: Karnataka HC Rules Refund Cannot Be Denied Through Deficiency Memos [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106212-gst-refund.webp "Deposits Collected During GST Searches Not Voluntary: Karnataka HC Rules Refund Cannot Be Denied Through Deficiency Memos [Read Order]")
Demonetisation Cash Deposit Explained through Sale Deeds & Wealth-Tax Records: ITAT Allows 90% Relief, Directs Not to be Taxed u/s 115BBE [Read Order]
The Rajkot Bench of the Income Tax Appellate Tribunal ( ITAT ) has granted substantial relief to assessee, restricting an addition of ₹37.65 lakh made under Section 69A in respect of cash deposited ...
![Demonetisation Cash Deposit Explained through Sale Deeds & Wealth-Tax Records: ITAT Allows 90% Relief, Directs Not to be Taxed u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2106040-itat-rajkot-demonetisation-cash-deposit-sale-deeds-wealth-tax-records-taxscan.webp "Demonetisation Cash Deposit Explained through Sale Deeds & Wealth-Tax Records: ITAT Allows 90% Relief, Directs Not to be Taxed u/s 115BBE [Read Order]")
No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Mumbai held that payments received by the assessee (Singapore-based entity) from its Indian affiliate under a Regional Service Agreement (RSA)...
![No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2106022-royalty-taxscan.webp "No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]")
CA Ignores ICAI’s Technical Guide on Share Valuation: ITAT finds CA Certificate Defective, upholds Tax on Excess Share Premium u/s 56(2)(viib) [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Rajkot has upheld the addition of ₹3.99 crore made under Section 56(2)(viib) of the Income Tax Act, 1961, holding that the assessee’s Discounted...
![CA Ignores ICAI’s Technical Guide on Share Valuation: ITAT finds CA Certificate Defective, upholds Tax on Excess Share Premium u/s 56(2)(viib) [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2105999-ca-icai-itat-taxscan.webp "CA Ignores ICAI’s Technical Guide on Share Valuation: ITAT finds CA Certificate Defective, upholds Tax on Excess Share Premium u/s 56(2)(viib) [Read Order]")
Individual Members Occupying Flats Not a Housing Society: ITAT confirms Tax Liability on Development Rights [Read Order]
In a ruling affirming that individual members occupying flats, not the housing society, are liable for tax on development rights, the Income Tax Appellate Tribunal (ITAT) Mumbai Bench dismissed the...
![Individual Members Occupying Flats Not a Housing Society: ITAT confirms Tax Liability on Development Rights [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106427-flats-housing-society-itat-tax-liability-development-rights-taxscan.webp "Individual Members Occupying Flats Not a Housing Society: ITAT confirms Tax Liability on Development Rights [Read Order]")
Calcutta HC Directs State of West Bengal to Execute SARFAESI Order for Cholamandalam Finance Within 4 Weeks [Read Order]
In the case of Cholamandalam Investment & Finance Company Limited, the Calcutta High Court has directed the State of West Bengal to execute a SARFAESI order, holding that the state is obligated...
![Calcutta HC Directs State of West Bengal to Execute SARFAESI Order for Cholamandalam Finance Within 4 Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106418-calcutta-hc-directs-state-west-bengal-execute-sarfaesi-order-cholamandalam-finance-txn.webp "Calcutta HC Directs State of West Bengal to Execute SARFAESI Order for Cholamandalam Finance Within 4 Weeks [Read Order]")
GST Officer Suspended for Not Acting Against Fake Firm: Allahabad HC sets aside Suspension Order noting Officer not On duty [Read Order]
The Allahabad High Court has set aside the suspension of a State Tax Deputy Commissioner who was suspended for allegedly failing to act against a fake GST ( Goods and Services Tax ) -registered...
![GST Officer Suspended for Not Acting Against Fake Firm: Allahabad HC sets aside Suspension Order noting Officer not On duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106413-gst-officer-suspended-acting-against-fake-firm-allahabad-hc-suspension-order-officer-duty-txn.webp "GST Officer Suspended for Not Acting Against Fake Firm: Allahabad HC sets aside Suspension Order noting Officer not On duty [Read Order]")