ITAT Weekly Roundup
This weekly round-up encapsulates the key stories related to the Income Tax Appellate Tribunal(ITAT) reported at Taxscan, from March 9, 2026 to...
![Relief to Johnson Lifts: ITAT Deletes Addition on Advance AMC Charges, Upholds Income Computation Method u/s 43CB [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129185-itat-chennai-johnson-lifts-amc-charges-income-computation-method-advance-amc-charges-itat-johnson-lifts-case-taxscan.webp "Relief to Johnson Lifts: ITAT Deletes Addition on Advance AMC Charges, Upholds Income Computation Method u/s 43CB [Read Order]")
![Management Consultancy Service is Self Service, not Business Support or Auxiliary Service: CESTAT Rules No Tax Applicable [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129249-management-consultancy-service-is-self-service-not-business-support-or-auxiliary-service-site-imagejpg.webp "Management Consultancy Service is Self Service, not Business Support or Auxiliary Service: CESTAT Rules No Tax Applicable [Read Order]")
![CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129177-cbic-waives-fee-for-amendment-or-cancellation-of-export-documents-in-force-majeure-casesjpg.webp "CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]")
![Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong Income: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129179-madras-high-court-indian-overseas-bank-dtaa-hong-kong-dtaa-claim-case-indian-overseas-bank-case-taxscan.webp "Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong Income: Madras HC [Read Order]")
Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]
The West Bengal Authorityfor Advance Ruling (WBAAR) has held that sun‑cured, graded, and butted tobacco leaves continue to qualify as “tobacco leaves” under the Goods and Services Tax(GST) law, and...
![Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129243-sun-cured-graded-butted-tobacco-leaves-qualify-as-tobacco-leaves-taxable-at-5-gst-site-imagejpg.webp "Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]")
TDS Limitation Must Be Computed Quarter-Wise From Filing of TDS Statements, Not Annually: Bombay HC in Vodafone case [Read Order]
In a recent ruling, the Bombay High Court held that the limitation under Section 201(3) of the Income-Tax Act must be computed quarter‑wise from the filing of each TDS statement, rather than on an...
![TDS Limitation Must Be Computed Quarter-Wise From Filing of TDS Statements, Not Annually: Bombay HC in Vodafone case [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129241-vodafonejpg.webp "TDS Limitation Must Be Computed Quarter-Wise From Filing of TDS Statements, Not Annually: Bombay HC in Vodafone case [Read Order]")
ITAT Upholds PCIT Revision u/s 263 as AO Failed to Enquire into Excess Diesel Shortage Claimed by Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, upheld the revision order passed by the Principal Commissioner ofIncome Tax (PCIT) under Section 263 of the Income Tax Act, 1961 holding that ...
![ITAT Upholds PCIT Revision u/s 263 as AO Failed to Enquire into Excess Diesel Shortage Claimed by Assessee [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129222-diesel-shortagejpg.webp "ITAT Upholds PCIT Revision u/s 263 as AO Failed to Enquire into Excess Diesel Shortage Claimed by Assessee [Read Order]")
Chennai Metro Rail Missed Income Tax Notices on Gratuity Disallowance: ITAT Directs De Novo Adjudication [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has granted relief to Chennai Metro Rail Limited (CMRL) by setting aside the orders of lower tax authorities and directing a fresh...
![Chennai Metro Rail Missed Income Tax Notices on Gratuity Disallowance: ITAT Directs De Novo Adjudication [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129219-chennai-metro-rail-missed-income-tax-notices-gratuity-disallowance-itat-adjudication-.webp "Chennai Metro Rail Missed Income Tax Notices on Gratuity Disallowance: ITAT Directs De Novo Adjudication [Read Order]")
PMLA Offence is Independent of Predicate Offence: Madras HC upholds Conviction of Ex-FCI DGM for Money Laundering despite PCA Conviction [Read Order]
The Madras High Court has upheld the conviction of a former Food Corporation of India (FCI) Deputy General Manager under the Prevention of Money Laundering Act, 2002 (PMLA), ruling that money...
![PMLA Offence is Independent of Predicate Offence: Madras HC upholds Conviction of Ex-FCI DGM for Money Laundering despite PCA Conviction [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129163-pmla-offence-independent-predicate-offence-madras-hc-upholds-conviction-of-exfci-dgm-money-laundering-despite-pca-conviction-.webp "PMLA Offence is Independent of Predicate Offence: Madras HC upholds Conviction of Ex-FCI DGM for Money Laundering despite PCA Conviction [Read Order]")
Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]
The West Bengal Authority for Advance Ruling (WBAAR) has issued a detailed order on the Goods and Services Tax (GST) classification of non-alcoholic beverages, iced tea preparations, syrups, and...
![Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129169-non-alcoholic-beverages-are-taxable-at-40-gst-while-iced-tea-and-tea-extracts-are-at-5jpg.webp "Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]")
No GST Exemption on Security Services to Government Entities such as FCI: AAR clarifies Scope of Central Tax Notification [Read Order]
In a recent ruling, the West Bengal Authority for Advance Ruling (WBAAR) has clarified that the Goods and Services Tax (GST) exemption under Notification No. 12/2017 –Central Tax (Rate) Dated...
![No GST Exemption on Security Services to Government Entities such as FCI: AAR clarifies Scope of Central Tax Notification [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129154-no-gst-exemption-on-security-services-to-government-entities-such-as-fci.webp "No GST Exemption on Security Services to Government Entities such as FCI: AAR clarifies Scope of Central Tax Notification [Read Order]")