Legal Rep Cannot Raise New Defence Not Taken By Deceased Borrower: DRAT Upholds Rejection of Non-Supply of OA Paper Book Plea
The Debt Recovery Appellate Tribunal (DRAT), Kolkata, held that legal heirs cannot introduce new defences not raised by the original defendant, also...
![DRT Dismisses Appeal due to Non‑Compliance with Pre‑Deposit: DRAT Remands Matter to Examine ₹3.71 Crore Deposit u/s 30 RDB Act [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123973-drt-dismisses-appeal-due-noncompliance-predeposit-drat.webp "DRT Dismisses Appeal due to Non‑Compliance with Pre‑Deposit: DRAT Remands Matter to Examine ₹3.71 Crore Deposit u/s 30 RDB Act [Read Order]")
![Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124035-political-donation-deduction-cannot-be-denied-general-presumptions-alone-itat-allows-s-80ggc-claim-taxscan.webp "Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]")
![Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124005-disallowance-without-evidence-itat-taxscan.webp "Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]")
![Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124008-passport-authority-cant-refuse-renewal-gst-arrest-accused-out-bail-when-trial-court-noc-exists-delhi-hc-directs-passport-renewal-taxscan.webp "Passport Authority Can’t Refuse Renewal to GST Arrest Accused out on Bail when Trial Court NOC Exists: Delhi HC Directs Passport Renewal [Read Order]")
Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a transfer pricing adjustment made in a case involving reimbursement of expenses between associated enterprises. The Bench...
![Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/2123917-reimbursement-expenses-requires-fresh-examination-before-treating-international-transaction-itat-sets-aside-transfer-pricing-adjustment-taxscan.webp "Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]")
Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]
The Orissa High Court has set aside an order rejecting an application for rectification under the Goods and Services Tax Act 2017. The Court observed that it was violative of the principles of...
![Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123981-orissa-high-court-rejection-order-bereft-of-reason-order-rejection-rejection-of-application-taxscan.webp "Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]")
Charitable Trust’s Income Tax Exemption Disallowed by CPC without Prior Intimation: ITAT Restores Matter to AO [Read Order]
The Income Tax Appellate Tribunal(ITAT), Jodhpur Bench, held that denying exemption claimed by charitable trust under Section 11 during processing by the Central Processing Centre (CPC) without...
![Charitable Trust’s Income Tax Exemption Disallowed by CPC without Prior Intimation: ITAT Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123958-charitable-trusts-income-tax-exemption-disallowed-cpc-without-prior-intimation-itat-restores-matter-ao-taxscan.webp "Charitable Trust’s Income Tax Exemption Disallowed by CPC without Prior Intimation: ITAT Restores Matter to AO [Read Order]")
Gauhati HC allows Defaulting GST Firm to Seek Revocation of Cancelled Registration, Orders Bank Accounts Defreezing Subject to Security [Read Order]
In a recent ruling, the Gauhati High Court allowed a defaulting GST ( Goods and Services Tax ) firm to apply for revocation of its cancelled GST registration and ordered that its bank accounts be...
![Gauhati HC allows Defaulting GST Firm to Seek Revocation of Cancelled Registration, Orders Bank Accounts Defreezing Subject to Security [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124004-gauhati-high-court-gst-firm-revocation-cancelled-registration-bank-accounts-gst-registration-gst-cancellation-taxscan.webp "Gauhati HC allows Defaulting GST Firm to Seek Revocation of Cancelled Registration, Orders Bank Accounts Defreezing Subject to Security [Read Order]")
![FinMin Revises Customs Tariff Values for Gold and Silver [Read Notification]](https://images.taxscan.in/h-upload/2026/02/06/2123968-finmin-revises-customs-tariff-values-gold-silver-taxscan.webp "FinMin Revises Customs Tariff Values for Gold and Silver [Read Notification]")
Uttarakhand HC allows Taxpayer to Seek Revocation of GST Registration Cancelled for Non-Filing of Returns [Read Order]
The Uttarakhand High Court has disposed of a writ petition challenging the cancellation of GST registration on account of non-filing of returns. The Court granted liberty to seek revocation of ...
![Uttarakhand HC allows Taxpayer to Seek Revocation of GST Registration Cancelled for Non-Filing of Returns [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123979-uttarakhand-hc-allows-taxpayer-seek-revocation-gst-registration-cancelled-non-filing-returns-taxscan.webp "Uttarakhand HC allows Taxpayer to Seek Revocation of GST Registration Cancelled for Non-Filing of Returns [Read Order]")