Adv Aditya Narayan 
In a significant ruling on the scope of penalty proceedings under the Income Tax Act, the Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted penalties imposed under Section 271DA, holding that the Income Tax Department failed to …
In a significant relief for taxpayers and tax authorities, the Government of India, Ministry of Finance, Department of Revenue, has issued a fresh notification extending the timeline for filing appeals and applications before the Goods and Services Tax Appellate Tribunal …
In a significant ruling with wide implications under the Goods and Services Tax (GST) regime, the Madurai Bench of the Madras High Court has held that GST proceedings can be initiated and continued against legal heirs even when no tax …
In a significant ruling reinforcing the principles governing reassessment proceedings under income tax law, the Gujarat High Court has set aside reassessment action initiated against Ammann India Private Limited. The Court held that reopening an assessment merely by treating a …
In a significant ruling providing clarity on the Goods and Services Tax (GST) treatment of compensation payments, the Gujarat Authority for Advance Ruling (AAR) has held that compensation recovered by businesses from transporters for transit-related losses, damage, shortages, or negligence …
In a significant ruling reinforcing the principles of natural justice and fair hearing, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has condoned an extraordinary delay of 1,542 days in filing an appeal after finding that the taxpayer …
In a significant ruling reaffirming the constitutional limits on judicial intervention in election matters, the Madras High Court has refused to direct an investigation into the financial disclosures made by Tamil Nadu Chief Minister and Tamilaga Vettri Kazhagam (TVK) chief …
In a significant ruling safeguarding taxpayers’ rights under the Goods and Services Tax (GST) regime, the Supreme Court has affirmed that GST authorities cannot block Input Tax Credit (ITC) beyond the amount actually available in a taxpayer’s Electronic Credit Ledger …
In a significant ruling strengthening procedural safeguards in GST enforcement, the Allahabad High Court held that arrest powers under the Goods and Services Tax (GST) law cannot be exercised mechanically or without strict adherence to statutory and constitutional requirements. In Sushant …
The Income Tax Department has approached the Supreme Court challenging a significant Delhi High Court judgment that quashed reassessment proceedings initiated against NDTV founders Dr. Prannoy Roy and Radhika Roy. The case concerns interest-free loans allegedly received from RRPR Holdings …
The Delhi High Court has issued notice on a writ petition challenging the deadline prescribed for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT), while refusing to grant any interim relief at this stage. The petition raises …
In a significant ruling reinforcing the importance of statutory remedies under tax laws, the Allahabad High Court has held that a taxpayer cannot invoke writ jurisdiction merely to avoid the limitation period prescribed for filing an appeal under the Goods …
In a significant ruling that could impact thousands of retired Public Sector Undertaking (PSU) employees across India, the Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed a retired ONGC employee to claim tax exemption on the full …
The doctrine of “Equal Pay for Equal Work” has evolved into one of the most significant labour and constitutional principles in Indian jurisprudence. What began as a Directive Principle of State Policy has gradually transformed into an enforceable constitutional right through judicial …
The relationship between a doctor and a patient has traditionally been built on trust, ethics, and professional responsibility. For many years, there was uncertainty in India over whether patients could invoke consumer protection remedies against doctors and hospitals for medical …
In a significant ruling strengthening consumer rights in employer-provided healthcare services, the Supreme Court of India held that medical treatment provided by an employer to its employees as part of service conditions cannot be treated as “free service” under consumer …
In an important ruling that provides clarity on capital gains exemption under the Income Tax Act, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that merely describing a property as “commercial” in a sale deed is not …
In a significant ruling reinforcing procedural fairness in tax administration, the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, held that failure to provide an assessee with the tally data and forensic analysis report relied upon by the tax authorities amounts …
In a significant ruling highlighting the relationship between tax adjudication and criminal proceedings under the Goods and Services Tax (GST) framework, the Allahabad High Court has held that although criminal prosecution and assessment proceedings are legally independent, the outcome of …
In a significant ruling reinforcing the principle that tax additions cannot rest merely on suspicion or unverified intelligence inputs, the Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion of an addition of ₹26.08 lakh made …