Aditya Narayan Parida 
If you’re a tenant paying monthly rent above ₹50,000, you’re likely aware of the requirement to deduct TDS under Section 194-IB of the Income Tax Act. This tax is paid via Form 26QC, which acts as both a challan and …
The Delhi High Court is set to deliver a significant verdict on the applicable GST rate for Roof-Mounted Air Conditioning Units (RMPUs) specifically designed for Indian Railways. The outcome could have substantial financial implications for manufacturers and contractors supplying such …
In a notable judgment, the Delhi High Court has reaffirmed that courts do not have discretionary powers to waive the mandatory pre-deposit required under Section 107(6) of the Central Goods and Services Tax (CGST) Act, 2017 for filing an appeal. …
In a significant ruling, the Delhi High Court has clarified that the charitable status of a trust cannot be revoked solely on the grounds of reasonable payments made to related parties for services rendered. The verdict reaffirms the position that …
In a landmark judgment, the Supreme Court of India clarified the application of Section 34 of the Code of Civil Procedure (CPC), reaffirming that courts have the authority to determine interest rates in the absence of a specific contractual agreement …
In a landmark ruling, the Madras High Court has confirmed that service of GST notices and orders through the GST Common Portal constitutes a valid mode of service under Section 169 of the CGST Act. The Court dismissed the petitioner’s …
The Bombay High Court, in a significant ruling, held that the Income Tax Department acted in violation of the Standard Operating Procedure (SOP) under Section 144B of the Income Tax Act, 1961. The failure to follow due procedure and provide …
Demat Debit & Pledge Instruction (DDPI) Mechanism: The Securities and Exchange Board of India (SEBI), in its continued efforts to enhance transparency and investor protection, introduced the Demat Debit and Pledge Instruction (DDPI) mechanism through a circular dated April 4, …
The judge also rejected the stand of authorities that the definition of ‘railway’ under Indian Railways Act, 1989, is limited to Indian Railways alone. In a significant ruling, the Madurai Bench of the Madras High Court has held that railway …
Jammu & Kashmir High Court clarifies GST applicability for contractors under Contract Condition No. 49 In a significant ruling with implications for contractors engaged in public works, the Jammu and Kashmir High Court has held that the applicable Goods and …
The clock is ticking for taxpayers! The Vivad Se Vishwas Scheme 2024, launched by the Income Tax Department to resolve long-standing tax disputes, is set to close on April 30, 2025. This is a golden opportunity for individuals and businesses …
In a significant ruling, the Maharashtra Authority for Advance Ruling (MAAR) has clarified that research and development (R&D) services related to cancer diagnosis do not qualify as “healthcare services” and therefore are not eligible for Goods and Services Tax (GST) …
In a significant boost to tourism infrastructure, the Goa State Government has announced a 50% Goods and Services Tax (GST) rebate for investors establishing three-star or higher category hotels in the state’s hinterland regions. The move is part of a …
The Allahabad High Court is currently hearing a significant case involving Hundal Traders, who have challenged a penalty order issued by the State Tax Officer (STO), Mobile Squad-3, Saharanpur. The case, registered as WRIT TAX No. 67 of 2025, raises …
In a landmark judgment, the Bombay High Court at Goa has quashed a massive GST demand of over ₹4.83 crores raised against Goa University, holding that affiliation, migration, convocation, and similar regulatory fees are not subject to GST. The Division …
In a major relief to real estate developers, the Nagpur Bench of the Bombay High Court has ruled that no Goods and Services Tax (GST) is applicable on the transfer of land development rights (TDR) or Floor Space Index (FSI), …
In a significant judgment reinforcing procedural safeguards under income tax law, the Delhi High Court has quashed the second reassessment notice issued under Section 148 of the Income Tax Act for being beyond the prescribed limitation period of four years. …
In a significant ruling, the Chhattisgarh High Court has held that penalty under Section 271(1)(c) of the Income Tax Act cannot be imposed in cases of voluntary disclosure and bona fide errors. The court clarified that mistakes made without any …
In a significant ruling on GST exemption, that brings relief to educational service providers, the Tamil Nadu Authority for Advance Rulings (AAR) has clarified that specific services related to examinations, such as printing and result processing offered to educational institutions, …
In a significant judgment, the Allahabad High Court has clarified that the filing of a certified copy of the appealed order in a GST appeal is procedural in nature and not a mandatory requirement. The Court ruled that an appeal …