![Telangana HC Allows Conditional Provisional Release of Seized Multi-Functional Devices, Orders Adjudication to Proceed Independently [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114841-telangana-hc-allows-conditional-provisional-release-seized-multi-functional-devices-taxscan.jfif "Telangana HC Allows Conditional Provisional Release of Seized Multi-Functional Devices, Orders Adjudication to Proceed Independently [Read Order]")
Telangana HC Allows Conditional Provisional Release of Seized Multi-Functional Devices, Orders Adjudication to Proceed Independently [Read Order]
In a recent ruling, the Telangana High Court held that imported Multi-Functional Devices seized by customs authorities could be released on a...
![CAs receiving Downloadable Zip Files of “Reconciliation Statement” in Whatsapp Scam, Phone Number Leak suspected [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114823-ca-zip-files-reconciliation-statement-whatsapp-scam-phone-number-leak-suspected-taxscan.webp "CAs receiving Downloadable Zip Files of “Reconciliation Statement” in Whatsapp Scam, Phone Number Leak suspected [Read Order]")
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114827-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")
![Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114847-karnataka-hc-directs-dgft-reconsider-duty-credit-scrip-claim-taxscan.webp "Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]")
![Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114835-income-tax-dept-fails-pass-consequential-order-taxscan.webp "Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]")
Air Purifiers Qualify as Medical Devices: Delhi HC Seeks GST Council Review of 18% GST Amid Pollution Crisis [Read Order]
The Delhi High Court has called upon the Goods and Services Tax (GST) Council to urgently examine the issue of high GST on air purifiers and HEPA filters, observing that there appears to be no...
![Air Purifiers Qualify as Medical Devices: Delhi HC Seeks GST Council Review of 18% GST Amid Pollution Crisis [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114831-delhi-hc-seeks-gst-council-review-gst-amid-pollution-crisis-taxscan.webp "Air Purifiers Qualify as Medical Devices: Delhi HC Seeks GST Council Review of 18% GST Amid Pollution Crisis [Read Order]")
Delhi HC Grants TRQ Exemption to Importer of Crude Soyabean Oil, Directs Refund of ₹24 Lakh Customs Duty Paid During Policy Gap Period [Read Order]
In a recent ruling, the Delhi High Court held that an importer of crude soyabean oil was entitled to Tariff Rate Quota (TRQ) exemption where the Bill of Lading was issued within the protected...
![Delhi HC Grants TRQ Exemption to Importer of Crude Soyabean Oil, Directs Refund of ₹24 Lakh Customs Duty Paid During Policy Gap Period [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114837-delhi-hc-trq-soyabean-oil-exemption-crude-soyabean-oil-refund-customs-duty-taxscan.webp "Delhi HC Grants TRQ Exemption to Importer of Crude Soyabean Oil, Directs Refund of ₹24 Lakh Customs Duty Paid During Policy Gap Period [Read Order]")
Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT), has ruled that receipts from ancillary software support services linked to the distribution of software licences cannot be characterised...
![Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114824-dtaa-india-singapore-ancillary-software-support-technical-services-itat-mumbai-income-tax-addition-india-singapore-dtaa-taxscan.webp "Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]")
Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that an assessee was entitled to claim TDS credit as reflected in Form 26AS, even if the corresponding income had been offered to tax...
![Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114825-company-entitled-to-tds-credit-even-when-corresponding-income-taxed-elsewhere-itat-allows.webp "Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]")
Survey Statement alone cannot Justify Bogus Purchase Additions: ITAT Deletes ₹3.60 Cr Addition u/s 68 [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that additions under Section 68 of the Income Tax Act, 1961 cannot be sustained solely on the basis of statements recorded during...
![Survey Statement alone cannot Justify Bogus Purchase Additions: ITAT Deletes ₹3.60 Cr Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114811-survey-statement-bogus-purchase-additions-itat-deletes-addition-taxscan.webp "Survey Statement alone cannot Justify Bogus Purchase Additions: ITAT Deletes ₹3.60 Cr Addition u/s 68 [Read Order]")
ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) affirmed that the deletion of additions made under Section 68 of the Income Tax Act, 1961 was proper because verification of share premium...
![ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114752-itat-upholds-deletion-share-premium-addition-investors-verification-taxscan.webp "ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]")
No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal (ITAT) held that where income arising from business transactions has already been offered to tax on a consolidated basis, no further additions can be...
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114777-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")