![Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099149-gst-form-drc-01-scn-unsigned-incomplete-notice-invalid-gauhati-hc-taxscan.webp "Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]")
Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]
In a recent ruling, the Gauhati High Court held that a summary issued in GST Form DRC-01 cannot substitute the mandatory show cause notice required...
![Semi Conductor Laboratory Not a Business Entity, Not Liable to Pay Service Tax on CISF Security Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099128-cisf-security-taxscan.webp "Semi Conductor Laboratory Not a Business Entity, Not Liable to Pay Service Tax on CISF Security Services: CESTAT [Read Order]")
![Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099130-interest-partners-capital-restricted-business-start-date-itat-disallowance-taxscan.webp "Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]")
![No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099135-rupeee.webp "No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]")
![Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099114-income-addition-unexplained-income-unexplained-income-addition-itat-taxscan.webp "Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]")
Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that payments received by UAE-based iSAT Africa Ltd. for providing VSAT bandwidth and network connectivity to BT Global Communications...
![Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099046-india-uae-dtaa-taxscan.webp "Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]")
Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]
The Indore bench of Income Tax Appellate Tribunal (ITAT) held that the addition of Rs. 49,56,118/- made by the AO as deemed dividend under section 2(22)(e) was unsustainable, as the assessee-company...
![Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099059-deemed-dividend-taxscan.webp "Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]")
Network Company Collected Service Tax on Broadcasting Services but Failed to Deposit: CESTAT Upholds Penalty [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a network company that collected service tax on broadcasting services but failed to deposit the...
![Network Company Collected Service Tax on Broadcasting Services but Failed to Deposit: CESTAT Upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099058-cestat-penalty-taxscan.webp "Network Company Collected Service Tax on Broadcasting Services but Failed to Deposit: CESTAT Upholds Penalty [Read Order]")
NCLT Upholds Rs. 1.03 Crore Operational Debt Despite 24% Interest Challenge, Initiates CIRP u/s 9 [Read Order]
The Ahmedabad bench of the National Company Law Tribunal (NCLT) held that under Section 9(5) of the IBC, 2016, a dispute limited to interest does not amount to a pre-existing dispute and therefore...
![NCLT Upholds Rs. 1.03 Crore Operational Debt Despite 24% Interest Challenge, Initiates CIRP u/s 9 [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099040-operational-debt-taxscan.webp "NCLT Upholds Rs. 1.03 Crore Operational Debt Despite 24% Interest Challenge, Initiates CIRP u/s 9 [Read Order]")
BCI Clarifies Restrictions on Unregistered Tie-Ups Between Indian and Foreign Law Firms, Revises Earlier Release [Read Press Release]
The Bar Council of India (BCI) has issued a new press release to clarify the rules on collaborations between Indian and foreign law firms. The clarification, which was released on October 21, ...
![BCI Clarifies Restrictions on Unregistered Tie-Ups Between Indian and Foreign Law Firms, Revises Earlier Release [Read Press Release]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099069-bar-council-india-taxscan.webp "BCI Clarifies Restrictions on Unregistered Tie-Ups Between Indian and Foreign Law Firms, Revises Earlier Release [Read Press Release]")
Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) deleted the addition since the relief under Section 89 (1) had already been granted via the AO’s rectification and held that the CIT(A)’s...
![Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099042-interest-income-taxscan.webp "Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]")
Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) deleted Rs. 8.68 Lakh presumptive income addition under Section 44AD, holding that the AO exceeded its jurisdiction when the matter was only...
![Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099034-scrutiny-taxscan.webp "Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]")