Aditya Narayan Parida 
In a significant ruling, the Kerala High Court in Apollo Tyres Ltd. vs. Assistant Commissioner of Income-Tax (ITA No. 42 of 2024; reported at 2025 LiveLaw (Ker) 660) clarified that non-production of Form 3CL—a report issued by the Department of Scientific and Industrial Research (DSIR)—cannot …
The Central Board of Direct Taxes (CBDT) has recently provided relief to taxpayers covered under audit by extending the due date for furnishing audit reports and considering further extension of the income-tax return (ITR) filing deadline. For the Assessment Year …
In a significant ruling dated October 18, 2025, the Supreme Court of India clarified an important aspect of business taxation for non-resident entities. The Court held that a temporary lull or break in business activity does not amount to cessation of business in India. As …
In a significant relief to taxpayers, the Supreme Court of India has upheld a crucial protection under the GST appellate process, ruling that once a taxpayer has made the mandatory 10% pre-deposit for filing an appeal, the tax authorities cannot continue recovery proceedings or attach …
In a landmark decision dated 18 October 2025, the Madras High Court reaffirmed that prosecution under the Income-tax Act cannot be initiated for mere delay in payment of tax unless the prosecution is supported by cogent evidence of wilful evasion or suppression of income. The ruling, …
Chandraprabha Co-operative Credit Society Ltd. vs. Income Tax Officer Court/Bench: Income Tax Appellate Tribunal (ITAT), Mumbai Bench Introduction: The case revolved around cash deposits made by the assessee, Chandraprabha Co-operative Credit Society Ltd., during the demonetization period (November–December 2016). The Assessing …
In a significant ruling that safeguards taxpayer rights, the Allahabad High Court in U.P. Rajya Nirman Sahakari Sangh Limited v. Union of India & Others (Writ C No. 16125 of 2018, decided on 8 October 2025) held that a genuine tax refund claim supported by …
In a significant ruling reinforcing the cooperative federal structure of the Goods and Services Tax (GST) regime, the Orissa High Court has held that parallel proceedings initiated by both Central and State GST authorities on the same issue and for the same tax period are invalid. The …
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) recently addressed an important procedural issue concerning the validity of income tax proceedings carried out in the name of a deceased assessee. The case, Late Shri Lakha Singh (through legal heir) …
In a significant judgment dated October 14, 2025, the Bombay High Court (Aurangabad Bench) ruled that information relating to a company’s Goods and Services Tax (GST) returns cannot be disclosed to third parties under the Right to Information (RTI) Act, 2005. The Court held that such …
In a move that brings relief to taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has officially extended the due date for filing GSTR-3B for the month of September 2025 and the quarter ending September 2025. This extension has been granted considering various representations and …
In a significant compliance drive, the Income Tax Department of India has launched a nationwide crackdown against entities and individuals who have failed to report high-value financial transactions for the financial years 2023–24 and 2024–25. The department’s initiative aims to …
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 …