Aditya Narayan Parida 
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has clarified that once a taxpayer opts for presumptive taxation under Section 44AD of the Income Tax Act, no separate addition can be made under Section 43CA of …
The recent decision of the Delhi High Court in MakeMyTrip (India) Pvt. Ltd. v. DCIT serves as a significant reminder of the importance of reasoned decision-making by tax authorities, especially in matters involving applications for lower or nil tax deduction at source …
The Supreme Court of India recently delivered a landmark judgment in V. Ganesan v. State (2026), fundamentally refining how the law interprets the dishonour of a Post-Dated Cheque (PDC) in relation to the criminal charge of cheating under Section 420 of the Indian Penal Code (IPC). This …
In a landmark judgment delivered on March 16, 2026, the Delhi High Court has significantly expanded the horizon for the Enforcement Directorate (ED) in its battle against money laundering. The Division Bench, comprising Justices C. Hari Shankar and Om Prakash Shukla, ruled that property …
In a major relief for taxpayers, the Gujarat High Court has ruled that the Commissioner of Income Tax (CIT) cannot reject an application for condonation of delay by citing reasons that are completely outside the scope of that specific application. …
A landmark ruling by the Jammu & Kashmir and Ladakh High Court (March 2026) has provided a crucial lifeline for taxpayers who defaulted on payments under the original Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020. The court clarified that a payment default …
A brewing crisis over LPG supplies in Maharashtra has reached the doors of the Bombay High Court. The Nagpur Bench recently flagged a “serious issue” following a petition that claims domestic gas is being shipped abroad while local kitchens and businesses …
The Bench-Bar Consensus: High Courts Rally Behind Practice Mandate In response to the Supreme Court’s request for feedback, ten High Courts—including Delhi, Gauhati, Odisha, and Chhattisgarh—have filed submissions supporting the mandatory three-year bar practice requirement. Uniformity is Key: The Delhi High Court emphasized the …
In a significant ruling, the Bombay High Court has clarified that the limitation period for passing an order treating a person as an “assessee in default” under Section 201 of the Income Tax Act, 1961 must be calculated quarter-wise based on the filing …
In a notable ruling, the Income Tax Appellate Tribunal (ITAT), Delhi Bench has quashed reassessment proceedings initiated against former IPL commissioner Lalit Kumar Modi concerning alleged unexplained credit card expenditure and private jet travel costs. The Tribunal held that reassessment proceedings cannot be initiated …
In a significant ruling strengthening the principles of natural justice in GST proceedings, the Delhi High Court held that retrospective cancellation of GST registration cannot be sustained when the Show Cause Notice (SCN) fails to specify the reasons for such action. The …
In a recent regulatory disclosure, Polycab India Limited informed stock exchanges that it has received an income tax assessment order raising a demand of approximately ₹327.45 crore for the Assessment Year (AY) 2024-25 (corresponding to FY 2023-24). The order has …
The Delhi High Court has scheduled March 9, 2026, to hear a revision petition filed by the Central Bureau of Investigation (CBI) challenging the discharge of former Delhi Chief Minister Arvind Kejriwal, former Deputy CM Manish Sisodia, and 21 others …
In a significant ruling reported as [2026] 183 taxmann.com 703 (AAR-Tamil Nadu), the Authority for Advance Ruling, Tamil Nadu declined to admit an application for advance ruling on the ground that the very same issue relating to GST liability had already been examined in prior …
In a significant ruling strengthening procedural safeguards under the GST regime, the Andhra Pradesh High Court has held that an unsigned assessment order is void in the eyes of law and cannot be treated as validly served on the assessee. …
The Andhra Pradesh High Court has reaffirmed the legal validity of electronically issued GST orders, holding that the absence of a physically printed Document Identification Number (DIN) on an assessment order does not render it invalid when the order is …
In a noteworthy GST ruling, the Allahabad High Court held that where interest is not quantified in a Show Cause Notice (SCN), the same cannot be imposed later in the adjudication order. The Court quashed both the SCN and the …
Under Part III of the Constitution of India, Article 20 stands as a powerful shield for individuals accused of crimes. It provides three essential protections that uphold fairness in criminal justice and restrict arbitrary use of state power. These safeguards reflect the …
On Friday, February 27, 2026, a Delhi court discharged former Chief Minister Arvind Kejriwal, Manish Sisodia, and 21 other accused in the corruption case related to the 2022 excise policy. The Court’s Ruling: Special Judge Jitendra Singh of the Rouse …
In a significant ruling under the Income-tax Act, the Delhi High Court has held that the Competent Authority is bound to issue a nil-rate TDS certificate under Section 197 when an earlier High Court decision between the same parties has already settled the issue …