![ICAI Issues Revised Schedule for Postponed CA Final and Intermediate Examinations in Kathmandu (Nepal), September 2025 [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088804-icai-issues-revised-schedule-postponed-ca-final-intermediate-examinations-taxscan.webp "ICAI Issues Revised Schedule for Postponed CA Final and Intermediate Examinations in Kathmandu (Nepal), September 2025 [Read Order]")
ICAI Issues Revised Schedule for Postponed CA Final and Intermediate Examinations in Kathmandu (Nepal), September 2025 [Read Order]
The Institute of Chartered Accountants of India (ICAI) has released a revised schedule for the postponed Chartered Accountants Final and...
![DGFT Notifies Import Restriction on ATS-8, CIF Value Below $111/Kg Restricted Till Sept 30, 2026 [Read Notification]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088795-dgft-notifies-import-restriction-ats-8-cif-value-restricted-taxscan.webp "DGFT Notifies Import Restriction on ATS-8, CIF Value Below $111/Kg Restricted Till Sept 30, 2026 [Read Notification]")
![Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088792-absence-foreign-markings-purity-standard-cestat-quashes-penalties-alleged-gold-smuggling-case-taxscan.webp "Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]")
![Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088785-electricity-charges-recovered-builders-actuals-pure-agent-taxable-service-cestat-taxscan.webp "Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]")
![Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088773-maintenance-deposits-collected-builders-sinking-and-development-funds-taxable-services-cestat-taxscan.webp "Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]")
Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that group insurance policies covering employees against accidental death and injury during working hours ...
![Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088724-group-insurance-insurance-accidental-death-taxscan.webp "Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]")
Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]
In a recent ruling, the Allahabad High Court held that when the Revenue fails to produce original records of the process server, the allegation of anti-dating of an assessment order cannot be...
![Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088744-trade-tax-taxscan.webp "Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]")
CBIC Notification on GST Amnesty Scheme cannot Prescribe Retrospective Cut-Off Date: Bombay HC [Read Order]
The Bombay High Court recently held that a notification issued by the Central Board of Indirect Taxes and Customs (CBIC) for an amnesty scheme for issues pertaining to Goods and Services Tax (GST)...
![CBIC Notification on GST Amnesty Scheme cannot Prescribe Retrospective Cut-Off Date: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088737-cbic-cbic-notification-gst-gst-amnesty-scheme-taxscan.webp "CBIC Notification on GST Amnesty Scheme cannot Prescribe Retrospective Cut-Off Date: Bombay HC [Read Order]")
2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]
In a recent ruling, the Allahabad High Court held that interstate sales of electronic goods were taxable at 2% CST without any surcharge, and that reassessment proceedings initiated based on a...
![2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088734-allahabad-high-court-electronic-sales-reassessment-taxscan.webp "2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]")
Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]
The High Court of Karnataka, dismissed the Revenue’s appeal, holding that payments received by a UK-based company for software licenses, hardware supply, and support services were not royalty under...
![Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088666-software-hardware-india-uk-dtaa-karnataka-hc-revenue-appeal-taxscan.webp "Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]")
16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]
The High Court of Karnataka, allowed a deduction under Section 36(1)(va) of Income Tax Act,1961,for a 16-day delay in depositing Employees’ Provident Fund by the assessee due to the COVID-19...
![16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088654-provident-fund-deposit-covid-19-lockdown-deduction-taxscan.webp "16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]")