Aditya Narayan Parida 
In a significant development, the Income Tax Appellate Tribunal (ITAT) in Chennai has clarified that under Section 54F of the Income Tax Act, the exemption from long-term capital gains tax extends to the entire investment in a new residential property, …
In a landmark judgment dated 19 September 2025, the Gauhati High Court quashed a demand issued under Section 73 of the CGST Act, 2017 against M/s PepsiCo India Holdings Pvt. Ltd., holding that such demand was invalid without prior issuance of Form GST ASMT-10 under Section 61 read with …
The Tamil Nadu Authority for Advance Ruling (AAR) recently delivered a significant decision concerning the applicability of Goods and Services Tax (GST) on hostel accommodation, food supply, and leasing of premises between charitable or educational institutions. The AAR held that …
The Delhi High Court in Engineers India Limited v. Union of India dealt with a crucial challenge concerning the validity of certain Goods and Services Tax (GST) notifications that extended statutory time limits for adjudication under Section 73 of the CGST Act, …
In a significant judgment reinforcing the principle of corporate liability, the Delhi High Court has ruled that a company must be made a party to criminal proceedings before its directors can be prosecuted under the Income Tax Act, 1961. The Court held that …
In a significant ruling, the Gujarat High Court quashed a tax reassessment notice issued to Diamond TMT and Procon Private Limited, emphasizing the necessity of a formal transfer order under Section 127 of the Income-tax Act for jurisdictional validity. Case …
In a landmark ruling safeguarding the rights of honest taxpayers, the Supreme Court of India has upheld the entitlement of bona fide purchasing dealers to claim Input Tax Credit (ITC) even when the selling dealer fails to deposit the collected tax with the government. …
In a major relief-oriented move for taxpayers and professionals, the Gujarat High Court, in its order dated 26 September 2025 in the case of Income Tax Bar Association & Another vs. Union of India & Others (R/Special Civil Application No. 13533 of 2025), issued a …
The Rajasthan High Court has granted bail to a 19-year-old student, Akash, who was accused of circulating explicit material of a woman and harassing her on social media. The bail was issued with the strict condition that he is prohibited …
The Allahabad High Court (Lucknow Bench) has clarified an important procedural point in matrimonial disputes — a husband’s alleged adultery cannot become a formal issue in a divorce case unless the wife files a proper counter-claim making that allegation. Key …
In a significant reaffirmation of judicial principles, the Supreme Court of India has ruled that a High Court exercising criminal jurisdiction cannot recall or review its own judicial order, except to correct a clerical or accidental error. The decision was delivered in the …
In a deeply sensitive case, the Madhya Pradesh High Court recently made a decision that has drawn national attention. The court denied a petition seeking a medical termination of pregnancy (MTP) for a 15-year-old girl who had been sexually assaulted. The Story Behind the …
In Singamasetty Bhagavath Guptha & Anr. vs Allam Karibasappa (D) by LRs / Allam Doddabasappa (D) by LRs, the Supreme Court of India reaffirmed that when a trial court misreads or misappreciates evidence, the appellate court has the power to interfere …
The Delhi High Court, in a recent judgment titled Ms. A.M. v. Government of NCT of Delhi (decided on September 2, 2025), held that child protection laws such as the POCSO Act cannot be used as tools of personal vendetta in matrimonial disputes. …
In recent times, several taxpayers have faced difficulties after making income tax payments through third-party payment applications such as GPay, PhonePe, or Paytm. In many instances, although the tax amount gets successfully debited from the taxpayer’s bank account, the payment does not get reflected …
In the process of filing GSTR-1, taxpayers often make unintentional errors such as leaving certain tables blank or missing key details. One common issue arises when no value is entered in Table 14, which relates to tax liability adjustments through debit …
The government is actively considering a major reform in the Goods and Services Tax (GST) regime by allowing refunds of unutilized Input Tax Credit (ITC) on capital goods in cases of inverted duty structure (IDS). At present, such refunds are restricted only to …
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, in the landmark case of Enormous Nivesh Pvt. Ltd. vs. Assistant Commissioner of Income Tax, pronounced on 30th September 2025, delivered a significant ruling concerning the applicability of Section 56(2)(viia) of the Income Tax Act, 1961, …
Reports indicate that activist Suraj Kumar Bauddh has requested permission from the Attorney General (AG) of India to initiate criminal contempt proceedings against preacher Aniruddhacharya and YouTuber Ajeet Bharti. This request follows an incident in which a lawyer attempted to …
The Goods and Services Tax Network (GSTN) has issued an advisory to clarify certain misconceptions circulating about recent changes in the GST return filing process, particularly concerning the Invoice Management System (IMS) and Input Tax Credit (ITC) flow. No Change in ITC Auto-Population Process …