![Pro-Rata, Development and Erection Charges Linked to Power Transmission Not Taxable Under Service Tax: CESTAT Orders Re-computation in GETCO Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/500x300_2122728-pro-rata-erection-power-transmission-taxable-service-tax-cestat-re-computation-getco-taxscan.webp "Pro-Rata, Development and Erection Charges Linked to Power Transmission Not Taxable Under Service Tax: CESTAT Orders Re-computation in GETCO Appeal [Read Order]")
Pro-Rata, Development and Erection Charges Linked to Power Transmission Not Taxable Under Service Tax: CESTAT Orders Re-computation in GETCO Appeal [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on pro-rata...
![CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/250x150_2122730-cestat-denies-refund-unutilised-cenvat-credit-taxscan.webp "CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]")
![Delhi HC Declines Reinstatement to Income Tax Employee Who Opted for Voluntary Retirement Despite Disability Claim [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/250x150_2122750-delhi-hc-declines-reinstatement-income-tax-employee-opted-voluntary-retirement-despite-disability-claim-taxscan.webp "Delhi HC Declines Reinstatement to Income Tax Employee Who Opted for Voluntary Retirement Despite Disability Claim [Read Order]")
![Revenue-Sharing Between Hospital and Diagnostic Centres Not Liable to Service Tax: CESTAT allows Fortis Healthcare Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/250x150_2122752-revenue-sharing-between-hospital-and-diagnostic-centres-not-liable-to-service-tax-cestat-allows-fortis-healthcare-appeal-taxscan.webp "Revenue-Sharing Between Hospital and Diagnostic Centres Not Liable to Service Tax: CESTAT allows Fortis Healthcare Appeal [Read Order]")
![GST SCN Issued Only via Portal After Registration Cancellation Violates Natural Justice: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/250x150_2122749-gst-scn-issued-only-via-portal-after-registration-cancellation-violates-natural-justice-allahabad-hc-taxscan.webp "GST SCN Issued Only via Portal After Registration Cancellation Violates Natural Justice: Allahabad HC [Read Order]")
Impugned Communication restricting F-Card Holder’s Practice has been Issued without Authority under Law: Madras HC Sets Aside Customs Restriction [Read Order]
The Madras High Court has set aside a restriction preventing an F-card holder from representing a company for obtaining a customs broker licence outside the jurisdiction where the F-card ...
![Impugned Communication restricting F-Card Holder’s Practice has been Issued without Authority under Law: Madras HC Sets Aside Customs Restriction [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/500x300_2122742-impugned-communication-restricting-f-card-holders-practice-been-issued-taxscan.webp "Impugned Communication restricting F-Card Holder’s Practice has been Issued without Authority under Law: Madras HC Sets Aside Customs Restriction [Read Order]")
Reassessment Beyond 3 Years Invalid When Actual Cash Deposits Below ₹50 Lakh: ITAT Quashes Time-Barred Reassessment [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Hyderabad held that reopening beyond 3 years was barred by limitation, where the actual cash deposit in the assessee's bank account did...
![Reassessment Beyond 3 Years Invalid When Actual Cash Deposits Below ₹50 Lakh: ITAT Quashes Time-Barred Reassessment [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/500x300_2122722-reassessment-invalid-actual-cash-deposits-below-itat-quashes-time-barred-reassessment-taxscan.webp "Reassessment Beyond 3 Years Invalid When Actual Cash Deposits Below ₹50 Lakh: ITAT Quashes Time-Barred Reassessment [Read Order]")
HSNS Cess on Pan Masala Manufacturing to Take Effect From February 1, 2026: A Look at Mandatory Registration, Declaration, Monthly Payment and Returns Prescribed
The Central Board of Indirect Taxes and Customs has notified the implementation of the Health Security se National Security (HSNS) Cess Act, 2025 from February 1, 2026. This marks a new cess regime...
AO Fails to Properly Enquire Year-End Provisions, TDS on Dealer Discounts: ITAT upholds Revision Order in Bajaj Auto Matter [Read Order]
In a recent ruling IncomeTax Appellate Tribunal (ITAT) upheld a revision order under Section 263 of theIncome Tax Act, 1961, in the case of Bajaj Auto Ltd., holding that the Assessing Officer had...
![AO Fails to Properly Enquire Year-End Provisions, TDS on Dealer Discounts: ITAT upholds Revision Order in Bajaj Auto Matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/500x300_2122708-ao-fails-properly-enquire-year-end-provisions-tds-dealer-discounts-itat-upholds-revision-order-bajaj-auto-matter-taxscan.webp "AO Fails to Properly Enquire Year-End Provisions, TDS on Dealer Discounts: ITAT upholds Revision Order in Bajaj Auto Matter [Read Order]")