In a significant ruling reinforcing the limits of the Principal Commissioner of Income Tax’s (PCIT) revisional jurisdiction under Section 263 of the Income Tax Act, 1961, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the PCIT …
The Supreme Court has once again reinforced the legal position governing cheque dishonour cases under the Negotiable Instruments Act, 1881, holding that a mere denial of liability by an accused is insufficient to rebut the statutory presumptions available in favour …
The National Consumer Disputes Redressal Commission (NCDRC) has once again clarified the law relating to the filing of written statements by opposite parties in consumer disputes. In a significant decision, the Commission held that while an opposite party must ordinarily …
In a significant judgment reinforcing the principle that GST enforcement should target tax evasion rather than genuine procedural lapses, the Andhra Pradesh High Court has ruled that goods cannot be detained merely because an e-way bill expired due to an unavoidable vehicle …
In a significant ruling reinforcing the principles of natural justice, the Gujarat High Court has held that providing a taxpayer with only three days to respond to an Income Tax Show Cause Notice (SCN) is not a reasonable opportunity of hearing. The …
In a significant judgment strengthening the rights of genuine taxpayers, the Tripura High Court has ruled that Input Tax Credit (ITC) cannot be denied merely because invoices were mistakenly reported under an incorrect GST Identification Number (GSTIN), provided there is no …
The Goa Bench of the Bombay High Court has delivered a significant judgment clarifying the scope of criminal prosecution for non-payment of income tax. In a noteworthy ruling, the Court held that mere delay in paying an admitted income tax liability …
In a significant ruling reinforcing procedural safeguards under the Goods and Services Tax (GST) law, the Jammu & Kashmir and Ladakh High Court has held that the seven-day time limit prescribed under Section 129(3) of the Jammu & Kashmir Goods and …
In a significant ruling that provides much-needed clarity on the charitable status of trade associations, the Gujarat High Court has held that organizations established to promote trade and commerce can qualify as charitable institutions under the Income Tax Act, 1961. …
In a significant ruling reinforcing the principle that tax deductions must be supported by credible evidence, the Karnataka High Court has held that an assessee cannot claim deduction for alleged secret commission payments merely by describing them as business promotion …
In a significant ruling reinforcing the legal safeguards available to taxpayers during search assessments, the Bombay High Court has dismissed two income tax appeals filed by the Income Tax Department against Aurum Ventures Private Limited. The Court held that additions cannot …
In a significant decision reinforcing taxpayer rights under the Goods and Services Tax (GST) regime, the Supreme Court has upheld the judgment of the Allahabad High Court, which observed that cancellation of a GST registration without recording proper reasons can …
In a significant development concerning the appellate framework under the Prohibition of Benami Property Transactions Act, 1988 (PBPT Act), the Supreme Court of India has declined to entertain a Public Interest Litigation (PIL) seeking the transfer of appellate jurisdiction from the Appellate Tribunal …
The Calcutta High Court has delivered an important ruling clarifying the distinction between the issuance of a GST adjudication order and its service on the taxpayer. In a significant judgment, the Court held that the limitation prescribed under Section 73(9) of the Central Goods and …
In a significant ruling for taxpayers engaged in the real estate sector and land aggregation business, the Karnataka High Court has held that advances received in the ordinary course of business cannot be treated as taxable income merely because they remain …
In a significant judgment that reinforces the limited applicability of GST Advance Rulings, the Karnataka High Court has held that a third party cannot challenge an Advance Ruling or an Appellate Advance Ruling (AAAR) under Article 226 of the Constitution of …
The Madras High Court has delivered an important ruling reaffirming that the extraordinary power of provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 cannot be exercised mechanically. In MH Metal and Steels v. Principal Commissioner (WP No. 24414 …
The Karnataka High Court has delivered a significant judgment on the limitation period applicable to penalty proceedings under Section 271DA of the Income Tax Act, 1961. In a ruling that provides much-needed clarity for taxpayers and tax authorities alike, the Court …
As the Income Tax Return (ITR) filing deadline of 31 July approaches, cryptocurrency investors should carefully review their tax records before submitting their returns. One of the most important aspects of crypto taxation is the 1% Tax Deducted at Source (TDS) under Section 194S of …
The GST Appellate Tribunal (GSTAT), Cuttack Bench, has delivered an important ruling that provides significant relief to taxpayers pursuing second appeals under the GST law. In Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT & GST & Ors. (Order dated 08.07.2026), …