![No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116932-gst-charitable-institution-planting-maintaining-trees-contractual-payment-aar-taxscan.webp "No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]")
No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) recently clarified that a charitable institution engaged in the activity of planting and maintaining...
![GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116950-gst-penalty-paid-beyond-15-day-limit-taxscan.jfif "GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]")
![Failure to Adhere to Surviving Time Limit under TOLA Renders Reassessment Proceedings u/s 148 Void: ITAT Quashes Assessment Orders [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116946-failure-adhere-surviving-time-limit-under-tola-renders-reassessment-proceedings.webp "Failure to Adhere to Surviving Time Limit under TOLA Renders Reassessment Proceedings u/s 148 Void: ITAT Quashes Assessment Orders [Read Order]")
![Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116897-functional-dissimilarity-justifies-exclusion-comparables-delhi-hc-dismisses-revenues-transfer-pricing-appeal-taxscan.webp "Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]")
![Full Settlement: NCLT Approves Resolution Plan with 100% Voting Share from Creditors [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/250x150_2116658-full-settlement-nclt-approves-resolution-plan-with-100-voting-share-from-creditors.webp "Full Settlement: NCLT Approves Resolution Plan with 100% Voting Share from Creditors [Read Order]")
Contractual Cure Periods Do Not Shift the Date of Default for Section 10A Purposes: NCLAT [Read Order]
The National Company Law Appellate Tribunal (NCLAT) Principal Bench at New Delhi, has upheld the admission of a Section 7 application under the Insolvency and Bankruptcy Code, 2016, holding that a ...
![Contractual Cure Periods Do Not Shift the Date of Default for Section 10A Purposes: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116493-contractual-cure-periods-do-not-shift-date-default-section-10a-purposes-nclat-taxscan.webp "Contractual Cure Periods Do Not Shift the Date of Default for Section 10A Purposes: NCLAT [Read Order]")
Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that amounts collected during investigation cannot be retained by the department once the demand itself is...
![Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116750-amounts-collected-central-excise-investigation-refunded-demand-cestat-taxscan.webp "Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]")
![Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116918-16a1c3e3-8360-498b-93cf-eb6e167989b4.jfif "Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]")
Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]
In a recent ruling, the Gujarat High Court held that a final income tax assessment cannot be passed while objections filed before the Dispute Resolution Panel (DRP) are still pending and quashed...
![Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116896-income-tax-final-assessment-passed-drp-objections-pending-gujarat-hc-order-s144c-violation-taxscan.webp "Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]")
No Exclusion of DEPB from Gross Profit while Calculating Business Income: ITAT strikes down ₹2.55 Cr Addition [Read Order]
The Income Tax Appellate Tribunal, Mumbai Bench held that Duty Entitlement PassBook (DEPB) benefits cannot be excluded from gross profit while estimating business income, thereby quashing an...
![No Exclusion of DEPB from Gross Profit while Calculating Business Income: ITAT strikes down ₹2.55 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116884-depb-not-excluded-from-gross-profit-tasxscan.webp "No Exclusion of DEPB from Gross Profit while Calculating Business Income: ITAT strikes down ₹2.55 Cr Addition [Read Order]")
Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect Exemption Notification [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted the excise duty refund of Rs. 64.32 crore along with interest, holding that the refund could not be...
![Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect Exemption Notification [Read Order]](https://images.taxscan.in/h-upload/2026/01/04/500x300_2117037-sun-pharma-lab-cestat-excise-duty-refund-despite-citing-incorrect-exemption-notification-taxscan.webp "Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect Exemption Notification [Read Order]")
Trade Advances for Gold Purchase Not ‘Unexplained Credit’: ITAT Rules Creditworthiness Test Not Required against Jewellery Trader [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench has held that customers in the ordinary course of jewellery business cannot be treated as unexplained cash credits under Section 68 of the...
![Trade Advances for Gold Purchase Not ‘Unexplained Credit’: ITAT Rules Creditworthiness Test Not Required against Jewellery Trader [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116868-trade-advances-gold-purchase-not-unexplained-credit-itat-rules-creditworthiness-test-not-required-against-jewellery-trader-taxscan.webp "Trade Advances for Gold Purchase Not ‘Unexplained Credit’: ITAT Rules Creditworthiness Test Not Required against Jewellery Trader [Read Order]")