![Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098275-itat-foreign-remittance-taxscan.webp "Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]")
Credits Receivables from Earlier Year's Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) restored the issue of an addition of ₹2,27,02,883/- made under Section 68 of the Income...
![SCN Issued Without Mandatory Pre-Consultation Under CBEC Guidelines Is Invalid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098251-scn-taxscan.webp "SCN Issued Without Mandatory Pre-Consultation Under CBEC Guidelines Is Invalid: CESTAT [Read Order]")
![Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098235-reassessment-taxscan.webp "Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]")
GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]
The Tamil Nadu bench of Authority of Advanced Ruling (AAR) disposes of the Goods and Service Tax ( GST ) application on non-electronic children’s toys as withdrawn after an internal resolution. ...
![GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098222-gst-applicability-non-electronic-childrens-toys-aar-disposes-application-withdrawn-after-internal-resolution-taxscan.webp "GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]")
Delay in Payment of Self-Assessment Tax If Subsequently Paid Not a Willful Attempt to Evade Tax u/s 276C(2) of Income Tax: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court held that a delay in payment of self-assessment tax, if subsequently paid, does not amount to a willful attempt to evade tax under Section 276C(2) of the...
![Delay in Payment of Self-Assessment Tax If Subsequently Paid Not a Willful Attempt to Evade Tax u/s 276C(2) of Income Tax: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098205-self-assessment-tax-taxscan.webp "Delay in Payment of Self-Assessment Tax If Subsequently Paid Not a Willful Attempt to Evade Tax u/s 276C(2) of Income Tax: Bombay HC [Read Order]")
Once Income Disclosure Certificate is Validly Issued, Revenue Cannot Reopen Assessment Unless It is Cancelled: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court held that once an Income Disclosure Certificate is validly issued under the Income Disclosure Scheme (IDS), 2016, the Revenue cannot reopen the assessment...
![Once Income Disclosure Certificate is Validly Issued, Revenue Cannot Reopen Assessment Unless It is Cancelled: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098198-income-disclosure-certificate-validly-issued-revenue-reopen-assessment-unless-cancelled-bombay-hc.webp "Once Income Disclosure Certificate is Validly Issued, Revenue Cannot Reopen Assessment Unless It is Cancelled: Bombay HC [Read Order]")
CBIC Extends Due Date for Filing GSTR-3B Returns for September 2025: Know the New Deadline [Read Notification]
The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 17/2025-Central Tax dated 18 October 2025, extending the due date for ...
![CBIC Extends Due Date for Filing GSTR-3B Returns for September 2025: Know the New Deadline [Read Notification]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098195-cbic-extends-due-date-for-filing-gstr-3b-returns-taxscan.webp "CBIC Extends Due Date for Filing GSTR-3B Returns for September 2025: Know the New Deadline [Read Notification]")
GST Liability Cannot Be Deferred Due to Non-Reimbursement by Government Department: Madras High Court Allows Installment Relief to Contractor [Read Order]
The Bench of the Madras High Court has ruled that a registered contractor cannot defer payment of the differential Goods and Services Tax (GST) liability on the ground that the concerned Government...
![GST Liability Cannot Be Deferred Due to Non-Reimbursement by Government Department: Madras High Court Allows Installment Relief to Contractor [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/500x300_2098047-gst-liability-due-non-reimbursement-by-government-department-madras-high-court-installment-contractor-taxscan.webp "GST Liability Cannot Be Deferred Due to Non-Reimbursement by Government Department: Madras High Court Allows Installment Relief to Contractor [Read Order]")