![Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103722-revision-order-taxscan-1.webp "Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]")
Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]
The bench of the Income Tax Appellate Tribunal, Mumbai, held that the revisionary jurisdiction invoked under Section 263 of the Income Tax Act,...
![Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103719-bogus-purchase-taxscan.webp "Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]")
![Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103716-itat-cash-addition-taxscan.webp "Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]")
![Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103708-penny-stock-transactions-taxscan.webp "Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]")
![Bank Cannot Freeze Account Solely Due to Voluntary GST Cancellation for Exempt Goods: Rajasthan HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/250x150_2103475-bank-freeze-account-voluntary-gst-cancellation-gst-cancellation-exempt-goods-taxscan.webp "Bank Cannot Freeze Account Solely Due to Voluntary GST Cancellation for Exempt Goods: Rajasthan HC [Read Order]")
GST Payment Cannot Legalise Unlicensed Business: J&K HC Rules Dealers Importing or Selling Bricks Must Obtain Valid Licence [Read Order]
In a recent judgment, the Jammu & Kashmir and Ladakh High Court observed that payment of tax cannot legalize an unlicensed business and that registration under the Goods and Services Tax (GST)...
![GST Payment Cannot Legalise Unlicensed Business: J&K HC Rules Dealers Importing or Selling Bricks Must Obtain Valid Licence [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103472-gst-payment-legalise-unlicensed-business-jk-hc-dealers-importing-selling-bricks-taxscan.webp "GST Payment Cannot Legalise Unlicensed Business: J&K HC Rules Dealers Importing or Selling Bricks Must Obtain Valid Licence [Read Order]")
Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]
The Delhi High Court has criticised the Income Tax Department for a three-year delay in implementing an order of the Income Tax Appellate Tribunal (ITAT) and directed the department to refund a tax...
![Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103456-delhi-hc-income-tax-dept-for-3-year-in-tax-refund-orders-refund-interest-taxscan.webp "Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]")
Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi upheld the levy of service tax on commission income earned under Business Auxiliary Services (BAS)....
![Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103292-business-auxilary-service-taxscan.webp "Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]")
Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, has held that non-filing of ST-3 returns amounts to a positive act of suppression with intent to evade tax, thereby...
![Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103291-non-filing-of-st-3-evading-tax-cestat-limitation-rightly-invoked-taxscan.webp "Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]")
No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]
In the case of Logix Heights Private Limited, the Delhi High Court has set aside an income tax reassessment notice and order, holding that reassessment proceedings cannot be initiated for an issue...
![No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103433-no-reassessment-income-tax-act-identical-issue-delhi-hc-logix-heights-taxscan.webp "No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]")
![Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103430-delhi-hc-income-tax-notices-income-tax-delhi-hc-reaffirms-income-tax-notices-quashes-taxscan.webp "Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]")
