Adv Aditya Narayan 
In a noteworthy ruling, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) reaffirmed the importance of the principle of consistency in income tax proceedings while deleting a proportionate disallowance of power and fuel expenses. The decision highlights the judiciary’s continued …
In a significant ruling reinforcing employee rights, the Supreme Court of India has held that an employer cannot block an employee’s voluntary retirement simply by issuing a show-cause notice, without initiating formal disciplinary proceedings within the prescribed notice period. The …
In a significant ruling reported in [2026] 184 taxmann.com 636 (Gujarat), the Gujarat High Court has once again reinforced the legal boundaries governing reassessment proceedings under the Income Tax Act. The Court quashed a reassessment notice issued by the Assessing Officer (AO), holding …
The Orissa High Court in the case of Shiva Prasad Pattnaik vs. Commissioner, Commercial Tax & GST, Odisha has delivered a significant ruling that reshapes the approach taxpayers must adopt while challenging GST orders. The judgment reinforces a fundamental legal principle—when an …
In a significant and compassionate ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has condoned a delay of 153 days in filing an appeal by a senior citizen taxpayer, recognizing her lack of familiarity with tax procedures and digital …
In a significant ruling reaffirming the legal enforceability of professional fees and the presumption attached to cheque transactions, the Bombay High Court has upheld the conviction of an accused in a cheque bounce case under Section 138 of the Negotiable …
In a significant and taxpayer-friendly ruling, the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, has clarified the legal position regarding delayed deposits of employees’ contributions towards Provident Fund (PF) and Employees’ State Insurance (ESI). The Tribunal held that the amendment …
In a significant ruling, the Income Tax Appellate Tribunal has clarified an important aspect of taxation relating to house property income. The Tribunal held that where a property is held for the purpose of letting but remains vacant throughout the …
In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal has set aside a massive service tax demand of ₹33.54 crore against The Cricket Association of Bengal, holding that financial assistance received from the Board of Control for …
In a significant ruling strengthening the framework of cheque dishonour litigation, the Madhya Pradesh High Court, through Justice Himanshu Joshi, has held that complaints under Section 138 of the Negotiable Instruments Act, 1881 cannot be dismissed at the threshold merely …
India’s direct tax landscape is undergoing a historic transformation with the introduction of the Income Tax Act, 2025, set to take effect from April 1, 2026 (FY 2026–27). Replacing the decades-old Income Tax Act, 1961, the new legislation aims to simplify …
In a significant ruling reinforcing the principles of natural justice, the Income Tax Appellate Tribunal (ITAT), Pune Bench, has reiterated that failure to adjudicate all grounds raised by an assessee constitutes a “mistake apparent from the record,” warranting recall of …
In a significant ruling, the Allahabad High Court has held that Non-Banking Financial Companies (NBFCs) with assets of ₹100 crore or more are qualified to initiate recovery proceedings under the SARFAESI Act, 2002. The judgment reinforces the legal position that …
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has delivered a significant ruling clarifying the scope of Goods Transport Agency (GTA) services under the erstwhile service tax regime. In the case of South Eastern Coalfields Ltd. …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Chennai Bench, has reiterated that reassessment proceedings initiated beyond three years from the end of the relevant assessment year are legally unsustainable if mandatory approval from the competent authority is …
In a significant ruling dated March 28, 2026, the Gujarat High Court reinforced a crucial principle of quasi-judicial functioning under GST law: an appeal cannot be dismissed solely due to the absence of the appellant during personal hearing. The judgment …
In a noteworthy decision, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favor of Zee Entertainment Enterprises Ltd., deleting a tax addition of ₹48.97 lakh. The ruling reinforces a fundamental principle of tax jurisprudence—procedural compliance …
The Indian audit landscape is on the cusp of a significant regulatory shift. The recently proposed Corporate Laws (Amendment) Bill, 2026, currently under the scrutiny of a Joint Parliamentary Committee (JPC), signals a clear intent from the government to tighten …
The introduction of the Income Tax Act, 2025 marks a significant transformation in India’s taxation framework, particularly in the area of Tax Deducted at Source (TDS). For decades, professionals and businesses have navigated a complex web of multiple TDS provisions under the …
The Calcutta High Court has once again reinforced the foundational principle of natural justice by holding that a final assessment order passed without granting a personal hearing is legally unsustainable—even in cases where a pre–show cause notice (SCN) hearing is …