In a significant ruling concerning the interpretation of the Income Declaration Scheme (IDS), 2016, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that undisclosed income declared under the IDS cannot be taxed in the original assessment …
The Calcutta High Court has delivered a significant judgment in favour of taxpayers by holding that a minor procedural delay should not deprive an assessee of substantive tax benefits. In the case of Padmalochanan Radhakrishnan vs. Union of India & …
In a significant ruling under the Goods and Services Tax (GST) regime, the Patna High Court has clarified that a second or repeated personal hearing is not mandatory under Section 75(4) of the CGST Act when the tax authority has …
In a significant development for employees across India, the Karnataka High Court has reaffirmed the right of employees in exempted establishments to claim higher pension under the Employees’ Pension Scheme (EPS), 1995, provided their provident fund (PF) contributions were made …
The introduction of Form 164 under Section 507 of the Income-tax Act, 2025 has brought a new layer of compliance for professionals operating in the entertainment and events industry. This includes film producers, OTT content creators, sports event organizers, and event management …
In a significant ruling that reinforces the importance of substantive evidence over mere data mismatches, the Income Tax Appellate Tribunal (ITAT) has held that unreconciled Statement of Financial Transactions (SFT) entries alone cannot justify additions under Section 69A of the Income …
In a significant ruling that reinforces settled principles of income classification under the Income Tax Act, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts arising from the transfer of a capital asset cannot be …
In a significant ruling that brings clarity to GST litigation and procedural practice, the Karnataka High Court has held that tax authorities are legally permitted to issue a single consolidated show cause notice (SCN) covering multiple financial years or tax periods under Sections 73 …
In a significant ruling reinforcing the jurisdictional limits of appellate authorities, the Income Tax Appellate Tribunal (ITAT), Chennai Bench, has held that the Commissioner of Income Tax (Appeals) [CIT(A)] cannot issue directions for reopening assessments of years that are not …
In a significant judgment of GST strengthening safeguards for corporate employees, the Bombay High Court has clarified that penalties under Section 122(1A) of the CGST Act cannot be imposed on employees unless they qualify as “taxable persons” and have personally …
In a significant ruling reinforcing the principles of fair taxation, the Chhattisgarh High Court has held that income tax additions cannot be sustained when they are based purely on guesswork, suspicion, or estimation without supporting material evidence. The judgment in the case …
High-value credit card transactions are increasingly under the scrutiny of the Income Tax Department through mechanisms like the Statement of Financial Transactions (SFT) and Annual Information Return (AIR). However, a crucial question arises—can such transactions automatically be treated as undisclosed …
In a significant ruling with practical implications for penalty proceedings under the Income Tax Act, the Kerala High Court has clarified that approval granted by an Additional Commissioner of Income Tax is legally valid for the purposes of Section 274(2). …
In a significant ruling reinforcing taxpayer protections, the Income Tax Appellate Tribunal (ITAT), Mumbai, in the case of Ramesh Kumar Puraji Jain vs DCIT, deleted additions made under Section 69 of the Income Tax Act on account of alleged “on-money” payments …
In a significant ruling reinforcing procedural fairness under GST law, the Calcutta High Court has held that tax authorities cannot compel a taxpayer to appear in person when the statute clearly permits representation through an authorised representative. The judgment underscores …
In a significant ruling reinforcing the principles of natural justice under GST law, the Uttarakhand High Court has set aside a demand and penalty order passed without granting a meaningful opportunity of personal hearing. The Court held that merely recording …
The Kerala High Court has reinforced the legal significance of a voluntary guilty plea in cheque dishonour cases, holding that an accused who consciously admits guilt to secure a lenient outcome cannot later challenge the resulting conviction. This important ruling, …
In a significant ruling that reflects the evolving nature of banking systems, the Karnataka High Court has held that a cheque return memo does not mandatorily require a bank’s seal or signature to establish dishonour under Section 138 of the …
In a significant ruling that strengthens taxpayer rights under GST law, the Bombay High Court has reiterated that the blocking of Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) cannot continue beyond one year from the date of …
In a significant ruling reinforcing the strict compliance framework under labour welfare laws, the Orissa High Court has held that failure to deposit Employees’ Provident Fund (EPF) dues within the prescribed time constitutes a penal offence. The Court made it …