![GST Rule 89(5) Refund Formula Amendment Applies Retrospectively: Andhra Pradesh HC Remands Adani Wilmar’s Case [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/500x300_2124498-gst-rule-refund-formula-amendment-andhra-pradesh-hc-remands-adani-wilmars-case-taxscan.webp "GST Rule 89(5) Refund Formula Amendment Applies Retrospectively: Andhra Pradesh HC Remands Adani Wilmar’s Case [Read Order]")
GST Rule 89(5) Refund Formula Amendment Applies Retrospectively: Andhra Pradesh HC Remands Adani Wilmar’s Case [Read Order]
The Andhra Pradesh High Court held that the amended refund formula under Rule 89(5) of the CGST Rules, introduced to address anomalies in cases of...
![Software Preloaded in Imported Hardware Includible in Customs Value: CESTAT Upholds Duty Demand, Drops Penalty against Wipro [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/250x150_2124470-software-preloaded-imported-hardware-includible-customs-value-cestat.webp "Software Preloaded in Imported Hardware Includible in Customs Value: CESTAT Upholds Duty Demand, Drops Penalty against Wipro [Read Order]")
![Non-Service of Demand Notice and Irregularities in Auction Sale: DRAT Remands Matter for Fresh Decision [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/250x150_2124449-non-service-demand-notice-irregularities-auction-sale-drat.webp "Non-Service of Demand Notice and Irregularities in Auction Sale: DRAT Remands Matter for Fresh Decision [Read Order]")
PCIT(A)'s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, placed reliance on several judgments and held that if the difference between Stamp Duty Valuation and actual consideration of a property is...
![PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/500x300_2124460-ao-reassessment-overruled-itat-reiterates-safe-harbour-rules-law-prospicit-respicit-taxscan.webp "PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]")
Supreme Court Upholds Gujarat HC Ruling Quashing Mechanical Income Tax Reopening Notices Based on ‘National Shroff Angadiya’ Search Inputs [Read Judgement]
In a recent ruling, the Supreme Court upheld the Gujarat High Court decision which quashed Income Tax reopening notices that were issued mechanically based on “National Shroff Angadiya” search...
![Supreme Court Upholds Gujarat HC Ruling Quashing Mechanical Income Tax Reopening Notices Based on ‘National Shroff Angadiya’ Search Inputs [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/10/500x300_2124455-gujarat-high-court-supreme-court-income-tax-reopening-notices-income-tax-notices-national-shroff-angadiya-taxscan.webp "Supreme Court Upholds Gujarat HC Ruling Quashing Mechanical Income Tax Reopening Notices Based on ‘National Shroff Angadiya’ Search Inputs [Read Judgement]")
![DRAT Upholds DRT’s Conditional Interim Order Requiring ₹20 Lakh Deposit, Dismisses Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/500x300_2124452-drat-upholds-drts-conditional-interim-order-requiring-lakh-deposit-dismisses-appeal-taxscan.webp "DRAT Upholds DRT’s Conditional Interim Order Requiring ₹20 Lakh Deposit, Dismisses Appeal [Read Order]")
Rent-Free House Perquisite Formula Changes in Income Tax Rules Draft: 2011 Census and New Slab Rates
Rent-free accommodation is one of the highest-value benefits in many salary packages. It looks simple on paper: the employer provides a house, and the employee stays there. In tax terms, the benefit...
