![Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116894-refund-adjustment-against-stayed-income-tax-demand-taxscan.jfif "Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]")
Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]
The Calcutta High Court has ruled that a refund adjustment against income tax demand that has already been stayed violates section 220(6) of the...
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XL]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116401-high-court-cases-part-xl-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XL]")
![Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116864-government-shields-steel-sector-safeguard-duty-indian-steel-sector-indian-steel-steel-sector-steel-imports-steel-import-surge-taxscan.webp "Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]")
![No Interest Payable after GST Deposit in Electronic Cash Credit Ledger: Calcutta HC stays Recovery [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116859-interest-payable-gst-deposit-electronic-cash-credit-ledger-calcutta-hc-recovery-taxscan.webp "No Interest Payable after GST Deposit in Electronic Cash Credit Ledger: Calcutta HC stays Recovery [Read Order]")
![NCLAT allows Correction Application, Orders Correction of Errors in Previous Order Pertaining to CIRP Status and Pending High Court Litigation [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116477-nclat-allows-correction-application-orders-correction-errors-previous-order-pertaining-cirp-status-pending-high-court-litigation-taxscan.webp "NCLAT allows Correction Application, Orders Correction of Errors in Previous Order Pertaining to CIRP Status and Pending High Court Litigation [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115937-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xxxix-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]")
Conditional Repayment Linked to Project Completion Not Financial Debt: NCLAT upholds NCLT’s Rejection of Insolvency Petition [Read Order]
The Principal Bench of National Company Law Appellate Tribunal (NCLAT), Delhi has dismissed the appeal filed by the appellant The appellate tribunal upheld the order of the Ahmedabad Bench‑II of...
![Conditional Repayment Linked to Project Completion Not Financial Debt: NCLAT upholds NCLT’s Rejection of Insolvency Petition [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116697-conditional-repayment-linked-project-completion-not-financial-debt-nclat-upholds-nclts-rejection-insolvency-petition-taxscan.webp "Conditional Repayment Linked to Project Completion Not Financial Debt: NCLAT upholds NCLT’s Rejection of Insolvency Petition [Read Order]")
Pre‑Existing Disputes on Supply & Assignment: NCLAT upholds NCLT’s Dismissal of K-sure’s S 9 Petition [Read Order]
The principal bench of National Company Law Appellate Tribunal (NCLAT), New Delhi has dismissed the appeal filed by Korea Trade Insurance Corporation (K-Sure), the appellant, against the respondent...
![Pre‑Existing Disputes on Supply & Assignment: NCLAT upholds NCLT’s Dismissal of K-sure’s S 9 Petition [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116732-preexisting-disputes-on-supply-assignment-nclat-upholds-nclts-dismissal-of-k-sures-s-9-petition-taxscan.webp "Pre‑Existing Disputes on Supply & Assignment: NCLAT upholds NCLT’s Dismissal of K-sure’s S 9 Petition [Read Order]")
Orissa HC Stays GST Demand Proceedings after Finding Audit Report Issued by Superintendent Instead of Proper Officer [Read Order]
In a recent order, the Orissa High Court has stayed GST (Goods and Services Tax) demand proceedings after finding that the audit report, which formed the basis for the demand, was issued by a...
![Orissa HC Stays GST Demand Proceedings after Finding Audit Report Issued by Superintendent Instead of Proper Officer [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116780-orissa-hc-stays-gst-demand-proceedings-after-finding-audit-report-issued-by-superintendent-instead-of-proper-officer-taxscan.webp "Orissa HC Stays GST Demand Proceedings after Finding Audit Report Issued by Superintendent Instead of Proper Officer [Read Order]")
Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that voluntary payment of service tax under Section 73(3) of the Finance Act, 1994 amounts to a final...
![Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116776-voluntary-service-tax-payment-733-constitutes-final-settlement-not-mere-deposit-cestat-dismisses-refund-appeal-taxscan.webp "Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]")
Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]
In a recent decision, the Madras High Court ruled that a non-executive and non-full-time director cannot be called a wilful defaulter or face punishments unless there is strong and clear proof of...
![Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116777-non-executive-director-cannot-treated-wilful-defaulter-without-proof-involvement-madras-hc-quashes-iob-order-taxscan.webp "Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]")
Knowledge Centre Services Qualify as Management Consultancy, Not Legal Services: CESTAT Holds Classification Cannot Be Challenged at Refund Stage [Read Order]
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that Knowledge Centre Services of OSC Export Services Pvt. Ltd. were classified as Management or Business...
![Knowledge Centre Services Qualify as Management Consultancy, Not Legal Services: CESTAT Holds Classification Cannot Be Challenged at Refund Stage [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116761-knowledge-centre-services-qualify-as-management-consultancy-not-legal-services-cestat-holds-classification-cannot-be-challenged-at-refund-stage.webp "Knowledge Centre Services Qualify as Management Consultancy, Not Legal Services: CESTAT Holds Classification Cannot Be Challenged at Refund Stage [Read Order]")