Adv Aditya Narayan 
Bombay High Court condones a 260-day delay in Form 10 filing by Cine Artist Welfare Trust and directs reconsideration of its ₹70 lakh tax exemption claim under Section 11(2). Introduction The Bombay High Court has provided significant relief to charitable …
Thiruvananthapuram GSTAT allows a ₹19.79 lakh IGST refund to Associated Cashews, ruling that a genuine clerical error cannot justify denial of excess tax refund. Introduction In a significant ruling concerning GST refunds and errors in return filing, the Thiruvananthapuram Bench …
The Bombay High Court has ruled that the difference between the subscription price and fair market value of proportionately allotted rights shares cannot, by itself, be taxed under Section 56(2)(x) of the Income-tax Act, 1961. The decision came in a …
Calcutta High Court rules that a small cash loan is not automatically unenforceable due to lack of a written agreement or ITR disclosure. Read the judgment’s key legal implications. Introduction The Calcutta High Court has clarified that a small cash …
The Orissa High Court examines a challenge to the retrospective insertion of Section 147A of the Income Tax Act, 1961, concerning jurisdictional Assessing Officers and faceless reassessment proceedings. Introduction The Orissa High Court has taken up a challenge to the …
Gujarat High Court seeks a report after three GST personal hearing notices were digitally signed within 1 minute and 40 seconds. Read the case details and implications for taxpayers. Introduction The Gujarat High Court has sought a report following an …
ITAT Mumbai deletes ₹433.14 crore royalty addition in Novartis case, ruling that trademark assignment need not include corporate identity, house marks or packaging. Introduction The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has delivered an important ruling on …
GSTAT Raipur upholds a ₹5.96 lakh GST penalty under Section 129 for an expired e-way bill. Read the case facts, legal findings and compliance lessons. Introduction The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has upheld a penalty …
ITAT Chennai upholds deletion of 75% cash receipt additions against IG3 Infra, highlighting the need for verification of seized Excel entries and transaction-wise identification. Introduction The Income Tax Appellate Tribunal (ITAT), Chennai, has delivered an important ruling on additions made …
ITAT Jaipur quashed a ₹3.99 lakh penalty under Section 270A despite non-filing of ITR. Learn why proper satisfaction and valid penalty notices matter. Introduction Failure to file an Income Tax Return (ITR) within the prescribed time can expose taxpayers to …
GSTAT holds that unaccounted stock found during a GST inspection cannot automatically attract confiscation under Section 130. Learn why Sections 73 and 74 must be followed. Introduction The discovery of excess or unaccounted stock during an inspection of business premises …
Bombay High Court rules that GST appeals cannot be dismissed for pre-deposit shortfall without giving taxpayers an opportunity of hearing. Read the judgment summary and its implications. The Bombay High Court has reaffirmed an important principle of natural justice in …
ITAT Jaipur grants relief to a Dubai-based NRI by deleting an unexplained money addition involving FCNR deposits. Learn how bank records, currency conversion errors and Section 69A influenced the decision. Introduction A major tax addition can collapse when the underlying …
The Delhi High Court clarifies that time spent pursuing a writ petition is not automatically excluded from GST appeal limitation. Learn about Section 14 of the Limitation Act and its implications for taxpayers. Introduction Taxpayers challenging adverse orders under the …
Read how the Sikkim High Court quashed Zydus Healthcare’s income tax reassessments, holding that an audit objection alone cannot replace the statutory requirement for new evidence. Key Takeaway: An audit objection pointing to a different interpretation of an issue already …
Calcutta High Court quashes ₹25.23 lakh GST penalties on two detained trucks for violation of Section 129(3) of the CGST Act and orders their release. The Calcutta High Court has set aside GST penalty orders totalling ₹25.23 lakh imposed in …
Calcutta High Court quashes an income tax case transfer to Delhi, ruling that a single business transaction without sufficient links to a searched group is inadequate. The Calcutta High Court has ruled that a single business transaction, without sufficient evidence …
GSTAT Delhi directs Mangalbela Real Estates to pay ₹31.20 lakh with 18% interest to 66 Atri Green Valley homebuyers for failure to pass on GST ITC benefits. The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, Delhi, has directed …
Rajasthan High Court clarifies that Section 21 of the Companies Act, 2013, does not prohibit oral agreements between companies. Read the judgment’s key findings and business implications. Introduction The Rajasthan High Court has clarified that Section 21 of the Companies …
GSTAT Bengaluru rules that the Safari Retreats functionality test does not apply to hotel and resort construction ITC after the retrospective amendment to Section 17(5)(d) of the CGST Act. Introduction The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, …