![Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not Commission [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111998-relief-vodafone-west-ltd-itat-deletes-addition-trade-discount-rules-trade-discount-prepaid-distributors-not-commission-taxscan.webp "Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not Commission [Read Order]")
Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not 'Commission' [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹71,82,87,365 made under section 40(a)(ia) and ruling that the...
![Recall Application u/r 11 Cannot be Utilised as Camouflage to Seek Review of an Order Decided on Merits: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110913-recall-application-camouflage-review-order-merits-nclat-taxscan.webp "Recall Application u/r 11 Cannot be Utilised as Camouflage to Seek Review of an Order Decided on Merits: NCLAT [Read Order]")
![NCLAT Distinguishes Fraudulent Trading from Wrongful Trading Provisions [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111093-nclat-distinguishes-fraudulent-trading-wrongful-trading-provisions-taxscan.webp "NCLAT Distinguishes Fraudulent Trading from Wrongful Trading Provisions [Read Order]")
![Supreme Court Orders SBI, PNB to Clarify Loan Status After Man Alleges Wrongful Negative CIBIL Score [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112257-supreme-court-orders-sbi-pnb-clarify-loan-status-man-wrongful-negative-cibil-score-taxscan.webp "Supreme Court Orders SBI, PNB to Clarify Loan Status After Man Alleges Wrongful Negative CIBIL Score [Read Order]")
Commercial Tribunal allows ITC Solely on Seller’s Registration Ignoring Core Finding of Circular Money Transactions: Allahabad HC Remands Matter [Read Order]
In a recent ruling, the Allahabad High Court observed that the commercial tax tribunal had allowed input tax credit ( ITC ) solely on the ground that the selling dealers were registered, while...
![Commercial Tribunal allows ITC Solely on Seller’s Registration Ignoring Core Finding of Circular Money Transactions: Allahabad HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112250-allahabad-hc-commercial-tribunal-itc-solely-sellers-registration-ignoring-core-finding-money-transactions-taxscan.webp "Commercial Tribunal allows ITC Solely on Seller’s Registration Ignoring Core Finding of Circular Money Transactions: Allahabad HC Remands Matter [Read Order]")
Vehicle Registered in Puducherry but used in Kerala: Kerala HC upholds ₹15.37 Lakh Motor Vehicle Tax Demand
In a recent ruling, the Kerala High Court observed that although the vehicle was registered in Puducherry, it was used only in Kerala, and NIL GST ( Goods and Services Tax ) returns did not show...
Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the premium received from transferring sugar export quota cannot be taxed under Business Auxiliary...
![Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110109-sugar-export-quota-cestat-taxscan.jfif "Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]")
Commercial Chartering Services by Shipping Ministry liable to service tax on 1% commission, Extended Limitation Period Not Applicable: CESTAT
The Principal Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, ruled that the Ministry of Shipping’s Chartering Wing provided taxable Business Support Services by...
BFAR Ruling on DDT Erroneous: Bombay HC Holds Colorcon Asia Entitled to 10% Cap on Dividend Tax to UK Parent under India-UK DTAA [Read Judgment]
The Bombay High Court at Goa, in a recent ruling delivered, set aside the order of the Board for Advance Rulings (BFAR) and held that Colorcon Asia Pvt. Ltd. is entitled to restrict the tax rate on...
![BFAR Ruling on DDT Erroneous: Bombay HC Holds Colorcon Asia Entitled to 10% Cap on Dividend Tax to UK Parent under India-UK DTAA [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111890-bfar-ruling-ddt-erroneous-ombay-hc-holds-colorcon-asia-entitled-10-cap-dividend-tax-uk-parent-under-india-uk-dtaa-taxscan.webp "BFAR Ruling on DDT Erroneous: Bombay HC Holds Colorcon Asia Entitled to 10% Cap on Dividend Tax to UK Parent under India-UK DTAA [Read Judgment]")
Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of roaming charges amounting to ₹64,81,13,995 claimed by ruling that the non-deduction of tax on these payments ...
![Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2112001-itat-mumbai-vodafone-disallowance-roaming-charges-citing-binding-precedent-non-deduction-of-tax-taxscan.webp "Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]")
‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Delhi, held that a mismatch between ‘input’ and ‘input service’ entries in an ST-3 Return is a clerical error and cannot defeat a...
![‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111349-input-input-service-mismatch-st-3-return-harmless-error-cestat-cenvat-refund-taxscan.webp "‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]")