ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2) Income Tax Act: Madras High Court

The Madras High Court has held that the rectification power under Section 254(2) of the Income Tax Act is akin to the review power under Order 47 Rule 1 CPC and is limited to rectifying any mistake apparent on the face of the record. The Tribunal cannot re-adjudicate issues or modify its original order under the guise of rectification. Section 254(2) of the Indian Income Tax Act,...

Manufacturing & Packaging Of Cement Not Civil Construction Activities; CENVAT Credit Cannot Be Denied: CESTAT Bangalore

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that manufacturing and packaging of cement are works service contracts, not civil construction activities, and therefore CENVAT (Central Value Added Tax) Credit cannot be denied. Regarding the allegation of ineligible CENVAT credit availed by the assessee on lease premium, the bench consists...

Income Tax Act | CIT(A) Can't Remand Matter Back To AO Without Deciding Jurisdictional Validity Of S.144 Order: Delhi High Court

The Delhi High Court has made it clear that the Commissioner of Income Tax Appeals cannot remand assessment back to the Assessing Officer, unless it decides the jurisdictional validity of AO's order passed under Section 144 of the Income Tax Act 1961.Section 144 empowers the deals with the assessment of a taxpayer that is carried out by the Assessing Officer (AO) as per his best judgement...

Income Tax Act | No Error In Issuing Successive Reassessment Notices On Same 'Reasons To Believe': Delhi High Court

The Delhi High Court has refused to interfere with income reassessment action initiated by the tax authorities merely on the ground that two successive notices under Section 148A(1) of the Income Tax Act 1961 were issued to the assessee.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“as the fresh notice dated 13.06.2025 was issued with the same contents, the...

Paddy Is An Agricultural Produce, No GST Leviable On Rent Received For Its Storage: Tamil Nadu AAR

The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that rent received for letting out a godown to store paddy does not attract Goods and Services Tax (GST), as paddy qualifies as an agricultural produce. The ruling was passed on an advance ruling application filed by M/s Lena Modern Rice Mill, owned by Lakshmanan Sivalingam, which had rented out its premises for use as...

LiveLawBiz: Business Law Daily Round-Up: December 06, 2025

TAXServices To Marriott Hotel In Hong Kong Are 'Export Of Services': CESTAT Mumbai Sets Aside Service Tax DemandLimitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High CourtGSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST RegistrationBombay Sales Tax Act | High Court...

Tax Monthly Digest: November 2025

SUPREME COURTSupreme Court Dismisses Customs' Appeal Seeking Rs 93 Lakh Duty On Lulu Malls' Imported TrampolinesCase Title: COMMISSIONER OF CUSTOMS V LULU INTERNATIONAL SHOPPLING MALLS PVT. LTDCase Number: Diary No. 47976/2025The Supreme Court recently (October 31) dismissed an appeal filed by the Customs Department challenging the classification and valuation of imported amusement...

Bombay Sales Tax Act | High Court Says Canned Pineapple Slices Cannot Be Classified As 'Fresh Fruits', Denies Tax Exemption

In a significant ruling on product classification under the Bombay Sales Tax Act, 1959, the Bombay High Court has held that canned pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup cannot be treated as “fresh fruits” for the purpose of Entry A-23 of the Schedule to the Act. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna answered...

GSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST Registration

The Goods and Services Tax Network (GSTN) has informed that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. In an advisory dated December 05, 2025, GSTN stated that in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then...

Limitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High Court

The Bombay High Court has held that the limitation period for filing a rectification application under Section 254(2) of the Income Tax Act begins when the assessee receives the ITAT order, and not merely from the date on which the order is passed. The Court ruled that the Income Tax Appellate Tribunal (ITAT) had completely misdirected itself in rejecting a rectification plea by Accost...

Services To Marriott Hotel In Hong Kong Are 'Export Of Services': CESTAT Mumbai Sets Aside Service Tax Demand

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that services rendered by Marriott Hotels India Pvt. Ltd. to its overseas group entity Marriott Hong Kong qualify as export of services, and therefore cannot be subjected to service tax under the Finance Act, 1994. A Division Bench of Member (Judicial) S.K. Mohanty and Member (Technical) M.M....

LiveLawBiz: Business Law Daily Round-Up: December 05, 2025

TAX Income Tax Appeal Cannot Be Rejected Solely For Assessee's Non-Appearance Before CIT(A): Kerala High Court Interest On Delayed Agricultural Income Tax Not Deductible U/S 37 Income TaxAct: Kerala High Court Income From Public Religious/Charitable Trusts Not Eligible For ExemptionU/S 10(23BBA) Income Tax Act: Kerala High Court Non-MonetaryBenefits From Manufacturer “Promotional” In...