![Seizure and Retention of Documentary Records and CPU prevented from Contesting GST Demand: Calcutta HC Directs Return of Items [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124046-seizure-retention-documentary-records-cpu-prevented-contesting-gst-demand.webp "Seizure and Retention of Documentary Records and CPU prevented from Contesting GST Demand: Calcutta HC Directs Return of Items [Read Order]")
Seizure and Retention of Documentary Records and CPU prevented from Contesting GST Demand: Calcutta HC Directs Return of Items [Read Order]
It was contended that the impugned order confirming tax demand on allegations of suppression violated principles of natural justice.The Calcutta High...
![Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2124010-single-gst-scn-covering-five-financial-years-impermissible-madras-hc-quashes-order-taxscan.webp "Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]")
![Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2124057-taxpayer-cannot-demand-entire-material.webp "Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details: Delhi HC [Read Order]")
DRT Dismisses Appeal due to Non‑Compliance with Pre‑Deposit: DRAT Remands Matter to Examine ₹3.71 Crore Deposit u/s 30 RDB Act [Read Order]
The Debt Recovery Appellate Tribunal ( DRAT ) referred a case back to the Debt Recovery Tribunal (DRT) after finding that the dismissal of an appeal for want of pre-deposit of ₹3.71 Crore under...
![DRT Dismisses Appeal due to Non‑Compliance with Pre‑Deposit: DRAT Remands Matter to Examine ₹3.71 Crore Deposit u/s 30 RDB Act [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123973-drt-dismisses-appeal-due-noncompliance-predeposit-drat.webp "DRT Dismisses Appeal due to Non‑Compliance with Pre‑Deposit: DRAT Remands Matter to Examine ₹3.71 Crore Deposit u/s 30 RDB Act [Read Order]")
Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Raipur Bench, has held that deduction claimed for political donations under Section 80GGC of the Income Tax Act, 9161 cannot be denied merely on the...
![Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124035-political-donation-deduction-cannot-be-denied-general-presumptions-alone-itat-allows-s-80ggc-claim-taxscan.webp "Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]")
Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an Assessing Officer cannot make ad hoc disallowances merely by selectively comparing higher expenses under certain heads...
![Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124005-disallowance-without-evidence-itat-taxscan.webp "Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]")
Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]
In a recent ruling, the Delhi High Court held that the Passport Authority cannot refuse passport renewal to a person arrested in GST proceedings and later released on bail even when the trial court...
![Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124008-passport-authority-cant-refuse-renewal-gst-arrest-accused-out-bail-when-trial-court-noc-exists-delhi-hc-directs-passport-renewal-taxscan.webp "Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]")
Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a transfer pricing adjustment made in a case involving reimbursement of expenses between associated enterprises. The Bench...
![Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123917-reimbursement-expenses-requires-fresh-examination-before-treating-international-transaction-itat-sets-aside-transfer-pricing-adjustment-taxscan.webp "Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]")
Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]
The Orissa High Court has set aside an order rejecting an application for rectification under the Goods and Services Tax Act 2017. The Court observed that it was violative of the principles of...
![Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123981-orissa-high-court-rejection-order-bereft-of-reason-order-rejection-rejection-of-application-taxscan.webp "Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]")
Charitable Trust’s Income Tax Exemption Disallowed by CPC without Prior Intimation: ITAT Restores Matter to AO [Read Order]
The Income Tax Appellate Tribunal(ITAT), Jodhpur Bench, held that denying exemption claimed by charitable trust under Section 11 during processing by the Central Processing Centre (CPC) without...
![Charitable Trust’s Income Tax Exemption Disallowed by CPC without Prior Intimation: ITAT Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123958-charitable-trusts-income-tax-exemption-disallowed-cpc-without-prior-intimation-itat-restores-matter-ao-taxscan.webp "Charitable Trust’s Income Tax Exemption Disallowed by CPC without Prior Intimation: ITAT Restores Matter to AO [Read Order]")