![Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092951-income-tax-refund-interest.webp "Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]")
Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]
In a recent ruling, the Calcutta High Court held that interest under Section 244A of the Income Tax Act is not automatically payable on refunds...
![Advance Tax Liability arises Only with Taxable Income, Not Otherwise: ITAT remands Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2092948-advance-tax-liability-taxscan.webp "Advance Tax Liability arises Only with Taxable Income, Not Otherwise: ITAT remands Matter to CIT(A) [Read Order]")
![Undervaluation & Misclassification of PVC Coated Fabrics: Madras HC Orders DRI to Release after Importer Pays Duty & Executes ₹12.4 Cr Bonds [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092852-classification-of-fabrics-fabrics-fabrics-partially-coated.webp "Undervaluation & Misclassification of PVC Coated Fabrics: Madras HC Orders DRI to Release after Importer Pays Duty & Executes ₹12.4 Cr Bonds [Read Order]")
![Failure to Detect Commercial Goods Disguised as Gifts: Delhi HC Upholds Rs. 50,000 Penalty under Courier Imports & Exports Regulations for Dart Air Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092818-dart-air.webp "Failure to Detect Commercial Goods Disguised as Gifts: Delhi HC Upholds Rs. 50,000 Penalty under Courier Imports & Exports Regulations for Dart Air Services [Read Order]")
![Seeking Advice from Board to Proposal of corporate debtor to withdraw Insolvency Process u/s 12A IBC is Beyond RTI Ambit: IBBI Disposes of Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2092944-ibbi-ibc-rti-taxscan.webp "Seeking Advice from Board to Proposal of corporate debtor to withdraw Insolvency Process u/s 12A IBC is Beyond RTI Ambit: IBBI Disposes of Appeal [Read Order]")
Jewellery Trader’s ‘Job-Work’ Defence Rejected as Afterthought: Madras HC upholds AO’s Findings of Purchase and Sales Suppression [Read Order]
The Madras High Court has dismissed the plea of a jewellery trader who attempted to defend large-scale purchase and sales suppression of gold under the guise of job-work. The court observed that the...
![Jewellery Trader’s ‘Job-Work’ Defence Rejected as Afterthought: Madras HC upholds AO’s Findings of Purchase and Sales Suppression [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092942-jewellery-traders-taxscan.webp "Jewellery Trader’s ‘Job-Work’ Defence Rejected as Afterthought: Madras HC upholds AO’s Findings of Purchase and Sales Suppression [Read Order]")
Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that software delivered through electronic download is not liable to customs duty as it does ...
![Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092790-customs-duty-customs-duty-leviable-on-twin-vision-scanner-twin-vision-scanner-scanner-products-cestat-taxscan.webp "Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]")
Absence of PAN Alone Doesn’t Make Sales Unexplained if RTO Records Prove Transfer: ITAT Deletes Addition u/s. 68 [Read Order]
TheIncome Tax Appellate Tribunal (ITAT), Mumbai bench has set aside an addition under Section 68 of the Income Tax Act, 1961, related to the sale of old cars. The bench ruled that proper transfer of...
![Absence of PAN Alone Doesn’t Make Sales Unexplained if RTO Records Prove Transfer: ITAT Deletes Addition u/s. 68 [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092785-itat-directs-ao-itat-taxscan.webp "Absence of PAN Alone Doesn’t Make Sales Unexplained if RTO Records Prove Transfer: ITAT Deletes Addition u/s. 68 [Read Order]")
Jurisdiction of S. 148 Challenged: HP HC Refuses to Interfere as Similar Matters Pending Before SC, Stays proceedings [Read Order]
The Himachal Pradesh High Court, declined to adjudicate upon the challenge to reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, holding that an identical issue is...
![Jurisdiction of S. 148 Challenged: HP HC Refuses to Interfere as Similar Matters Pending Before SC, Stays proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092936-himachal-pradesh-hc.webp "Jurisdiction of S. 148 Challenged: HP HC Refuses to Interfere as Similar Matters Pending Before SC, Stays proceedings [Read Order]")
![Alleged Bias by Technical Member Not Proven: NCLAT declines to recall Dismissal Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092753-2062469-nclat-fraud-finding-former-director-orders-contribution-sham-transactions-taxscan.webp "Alleged Bias by Technical Member Not Proven: NCLAT declines to recall Dismissal Order [Read Order]")
GST Registration Lasted under Two Years sufficient to Believe that Company was Created to Pass Fraudulent ITC: Delhi HC Directs Firm to Statutory Appeal [Read Order]
The Delhi High Court has dismissed a petition observing that the company’s short-lived GST ( Goods and Services Tax ) registration barely spanning two financial years provided sufficient grounds ...
![GST Registration Lasted under Two Years sufficient to Believe that Company was Created to Pass Fraudulent ITC: Delhi HC Directs Firm to Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092933-itc-fake-gst-taxscan.webp "GST Registration Lasted under Two Years sufficient to Believe that Company was Created to Pass Fraudulent ITC: Delhi HC Directs Firm to Statutory Appeal [Read Order]")
NCLAT Rules Monetisation of Unsold Units of Real Estate Project Impermissible without Revalidated Building Plan in Reverse CIRP [Read Order]
The National Company Law Appellate Tribunal (NCLAT) refused to allow the Interim Resolution Professional’s (IRP) request to monetise unsold units of the real estate project under a reverse Corporate...
![NCLAT Rules Monetisation of Unsold Units of Real Estate Project Impermissible without Revalidated Building Plan in Reverse CIRP [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092807-nclat-taxscan.webp "NCLAT Rules Monetisation of Unsold Units of Real Estate Project Impermissible without Revalidated Building Plan in Reverse CIRP [Read Order]")