![Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126631-share-holdingjpg.webp "Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]")
Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the buyers cannot be said to be related persons or...
![Charging Franchise Fee by Educational Society is Incidental Activity, Not Commercial Venture: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126618-delhi-hcjpg.webp "Charging Franchise Fee by Educational Society is Incidental Activity, Not Commercial Venture: Delhi HC [Read Order]")
![No S. 80-IC Benefit on Duty Drawback as it is not Income Derived from Industrial Undertaking: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126625-no-s-80-ic-benefit-on-dutyjpg.webp "No S. 80-IC Benefit on Duty Drawback as it is not Income Derived from Industrial Undertaking: Delhi HC [Read Order]")
Manual Proceeding due to System Technical Problem: CESTAT Accepts Range Superintendent's Verification Report [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, accepted the Range Superintendent’s Verification Report which stated that due to technical problems in the system, ...
![Manual Proceeding due to System Technical Problem: CESTAT Accepts Range Superintendents Verification Report [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126583-manual-technical-problem-cestat-verification-report-.webp "Manual Proceeding due to System Technical Problem: CESTAT Accepts Range Superintendents Verification Report [Read Order]")
Income Tax Reassessment Based Solely on Audit Objection After Scrutiny is Change of Opinion: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that income tax reassessment initiated solely on the basis of an audit objection, after the issue was already examined in a scrutiny assessment,...
![Income Tax Reassessment Based Solely on Audit Objection After Scrutiny is Change of Opinion: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126524-income-tax-reassessment-13jpg.webp "Income Tax Reassessment Based Solely on Audit Objection After Scrutiny is Change of Opinion: Delhi HC [Read Order]")
TDS Refund cannot be Indefinitely Delayed after Success in Appeal: Jharkhand HC Orders Time-Bound Action by Income Tax Authorities [Read Order]
The Jharkhand High Court has held that refund of TDS ( Tax deduction at Source) cannot be indefinitely delayed once an assessee succeeds in appeal. The court directed the Income Tax authorities to...
![TDS Refund cannot be Indefinitely Delayed after Success in Appeal: Jharkhand HC Orders Time-Bound Action by Income Tax Authorities [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126567-tds-refund-cannot-be-indefinitely-jharkhand-hc-income-tax-authorities.webp "TDS Refund cannot be Indefinitely Delayed after Success in Appeal: Jharkhand HC Orders Time-Bound Action by Income Tax Authorities [Read Order]")
Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67, PCIT Has Power to Condone Default u/s 264: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that foreign tax credit (FTC) cannot be denied only because Form 67 was filed late and the Principal Commissioner of Income Tax (PCIT) has enough power...
![Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67, PCIT Has Power to Condone Default u/s 264: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126529-foreign-tax-credit-cannot-be-denied-for-delay-in-filing-form-67-taxscan.webp "Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67, PCIT Has Power to Condone Default u/s 264: Delhi HC [Read Order]")