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), …
The Goods and Services Tax Appellate Tribunal (GSTAT) has introduced a Token Generation Facility to assist taxpayers and tax authorities who are experiencing technical difficulties while filing appeals through the GSTAT e-filing portal. The initiative provides significant relief to appellants who may …
The Karnataka High Court has delivered an important ruling clarifying the legal effect of the Document Identification Number (DIN) requirement under the Income Tax Department’s communication system. The Court held that an income tax order does not become invalid merely …
The Karnataka High Court has passed an important interim order that could significantly influence future GST litigation across India. In M/s Velankani Information Systems Private Limited vs. Joint Commissioner of Central Tax & Others (WP No. 19603/2026), the Court has granted …
In a significant ruling concerning income tax reassessment proceedings, the Bombay High Court has clarified that a reassessment notice cannot be treated as having been issued merely because it was digitally signed on March 31, 2021. If the notice was …
The Bombay High Court has delivered a significant judgment reinforcing the principle that genuine litigants should not be denied justice merely because of procedural delays. In a taxpayer-friendly ruling, the Court set aside an order of the Income Tax Appellate …
The Madras High Court has delivered a significant ruling that is likely to influence GST investigations and litigation across India. In Fastenex Private Limited v. State Tax Officer [2026] 188 taxmann.com 219, the Court held that a GST officer is not required to conclusively …
The Income Tax Department has opposed a writ petition filed by a same-sex couple before the Bombay High Court, seeking extension of the tax exemption available on gifts exchanged between spouses under Section 56(2)(x) of the Income Tax Act, 1961. …
In a significant judgment reinforcing the principle against parallel tax proceedings, the Tripura High Court has ruled that the Central Goods and Services Tax (CGST) authorities cannot reopen or adjudicate issues that have already been examined by the State Goods …
The Delhi High Court has clarified an important principle governing GST adjudication by holding that a tax order is not required to discuss every individual argument raised by a taxpayer in response to a Show Cause Notice (SCN). According to the …
In a significant relief for charitable and religious institutions, the Surat Bench of the Income Tax Appellate Tribunal (ITAT) has held that a delay in filing the audit report in Form No. 10B cannot, by itself, be a valid reason for denying …
The Himachal Pradesh High Court has delivered an important judgment reinforcing the rights of long-serving temporary employees. In a significant ruling, the Court held that a workman who had completed the prescribed eight years of continuous service was legally entitled …
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has delivered an important ruling clarifying the scope of deductions available under Section 80GGC of the Income-tax Act, 1961 ( Donation to political party). The Tribunal held that merely making a …
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has delivered a significant ruling reaffirming a well-established principle of income tax law: once the Revenue accepts the corresponding sales as genuine, it cannot ordinarily treat the related purchases as …
The definition of a frontline pandemic worker has long been a subject of both public gratitude and legal debate. While doctors, nurses, and hospital staff are universally recognized for their direct role in patient care, a landmark ruling by the …