In a significant ruling on demonetisation-related income tax disputes, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition of ₹5.60 crore made under Section 69A of the Income Tax Act against a Delhi-based jeweller. The …
A shocking GST fraud case from Ahmedabad has highlighted the growing risks businesses face when tax compliance is outsourced without proper oversight. A 76-year-old trader is reportedly facing a tax burden exceeding ₹1.2 crore after his long-time tax consultant allegedly …
In a significant judgment reinforcing the constitutional principle of “equal pay for equal work,” the Supreme Court of India delivered a major ruling in Shah Samir Bharatbhai & Ors. v. State of Gujarat & Ors. (2025 INSC 1026). The Court held that contractual …
In a significant judgment strengthening employee protection under service jurisprudence, the Supreme Court of India has ruled that dismissal from service should be imposed only in cases involving grave misconduct and only after carefully evaluating all relevant circumstances. The Court …
In a significant ruling reinforcing procedural accountability in tax litigation, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, held that a taxpayer cannot seek relief from earlier instances of non-compliance merely because the final appellate notice was sent to a …
In a notable judgment strengthening employee rights under Indian labour laws, the Himachal Pradesh High Court has reiterated that employers cannot terminate workers arbitrarily after they have completed 240 days of continuous service without complying with mandatory legal requirements under …
In a significant ruling concerning depreciation claims on goodwill under the Income Tax Act, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that depreciation cannot be claimed on goodwill arising out of an unsigned and unregistered …
In a significant ruling that provides clarity on the treatment of client funds handled by professionals, the Income Tax Appellate Tribunal (ITAT), Chennai, in the case of Bose Saravanan Vs DCIT, held that amounts received by a Chartered Accountant exclusively for …
In a landmark ruling that could significantly influence the taxation of startup funding and corporate restructuring transactions in India, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, has granted substantial relief to OYO Hotels and Homes Private Limited by deleting …
In a significant relief for exporters and GST taxpayers, the Bombay High Court has held that a second refund application under Section 54(1) of the Central Goods and Services Tax (CGST) Act, 2017 is maintainable even when an earlier refund …
In a significant ruling with far-reaching implications for infrastructure developers and concessionaires, the Rajasthan High Court has upheld the levy of Goods and Services Tax (GST) on a highway concessionaire operating under a Design, Build, Finance, Operate and Transfer (DBFOT) …
In a significant ruling concerning unexplained cash credit provisions under Section 68 of the Income Tax Act, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that a lender’s income for a particular assessment year cannot be …
In a significant development under the Goods and Services Tax (GST) framework, the Central Board of Indirect Taxes and Customs (CBIC) is in the process of drafting rules to operationalise Section 11A of the Central Goods and Services Tax (CGST) …
In a significant ruling for charitable and religious trusts seeking income tax exemptions, the Kerala High Court has directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to reconsider the registration claim of Atma Bodhodaya Sangham Sree Subhananda Trust under Section …
Filing an Income Tax Return (ITR) is a statutory obligation for many taxpayers in India. While the process has become more convenient with online filing facilities, taxpayers often make avoidable mistakes that can lead to notices, delayed refunds, additional tax …
In a significant ruling for taxpayers engaged in real estate development, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has granted substantial relief to Shalimar Corp Ltd by allowing 50% telescoping of cash deposits against undisclosed income earned …
In a significant ruling clarifying the legal position relating to contractual employment in government-supported schemes, the High Court of Jammu & Kashmir and Ladakh has held that a contractual employee cannot invoke the constitutional safeguards available under Article 311 of …
In a significant judgment reinforcing procedural safeguards under the Goods and Services Tax (GST) regime, the Allahabad High Court has ordered the immediate release of a taxpayer after finding serious irregularities in the arrest process adopted by GST authorities. The …
In a significant ruling reinforcing the limits of an Assessing Officer’s powers, the Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an Assessing Officer (AO) cannot make a fresh addition while passing an order merely to …
In a landmark ruling that provides substantial relief to the renewable energy sector, the Jodhpur Appellate Authority under the Goods and Services Tax (GST) framework has held that rooftop Solar Power Generating Systems (SPGS) constitute movable property and cannot be …