Adv Aditya Narayan 
Madras High Court rules that ₹10,000 minimum GST penalty cannot be mechanically imposed for minor breaches. Know how Section 126 protects taxpayers from disproportionate penalties. The Madras High Court has recently examined an important issue concerning the imposition of penalties …
Delhi High Court questions AAR’s view treating Mastercard’s Indian network as a Permanent Establishment, raising important issues under the India-Singapore DTAA and international taxation. The Delhi High Court has raised significant concerns over the approach adopted by the Authority for …
Tax audit is not automatically mandatory for five consecutive years. Understand Section 44AB, the five-year rule under Section 44AD, presumptive taxation, and year-wise tax audit applicability for businesses and professionals. Tax audit is an important compliance requirement under the Income-tax …
SAFEMA Tribunal rules that a bank’s SARFAESI security interest cannot override benami property attachment, reinforcing the priority of the Benami Property Transactions Act. The Appellate Tribunal under SAFEMA, New Delhi, has delivered an important ruling concerning the conflict between benami …
GSTAT Bengaluru rules that GSTR-2A and GSTR-3B mismatch alone cannot prove wrongful ITC. Read the ruling on GST demand, Section 16 and ITC verification. The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has delivered an important ruling on …
ITAT Delhi rules that scholarships paid in India to Indian students for overseas studies do not amount to application of charitable income outside India, allowing Section 12A and 80G registration. The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) …
Punjab RERA rules that when both developer and allottee are at fault, neither can claim specific performance or unfair earnest money forfeiture. The Authority orders refund with interest. Punjab RERA has ruled that when both the allottee and the developer …
GSTAT rules that a job worker returning processed goods to the principal need not include the original goods value in the e-way bill. Know the GST implications, compliance requirements and key takeaways. Introduction The Goods and Services Tax Appellate Tribunal …
Punjab & Haryana High Court sets aside rejection of delayed revised ITR claim by HMT employee seeking additional VRS compensation exemption under Section 10(10B). The Punjab & Haryana High Court has provided important relief to a former employee of HMT …
Karnataka High Court rules that MSME registration alone cannot stop SARFAESI recovery. Borrowers must actively participate in the MSME revival process and establish genuine business viability. The Karnataka High Court has clarified that merely holding an MSME registration does not …
Gujarat AAR rules that GST is payable under RCM on rent of godowns hired from unregistered persons, even when used for exempt agricultural warehousing services. The Gujarat Authority for Advance Ruling (Gujarat AAR) has delivered an important ruling concerning the …
Bombay High Court condones 30-day delay in filing Form 10B by a charitable trust, protecting Section 11 tax exemption despite pending CBDT application. The Bombay High Court has granted significant relief to a charitable trust by condoning a 30-day delay …
Telangana High Court rules that merely processing loan proposals cannot establish criminal conspiracy against a bank officer without proof of knowledge, mens rea or conscious participation in the alleged fraud. The Telangana High Court has reaffirmed an important principle of …
GSTAT Ernakulam rules that GST refund cannot be denied by questioning ITC eligibility without proper proceedings under Sections 73/74, reinforcing natural justice. Introduction In an important ruling concerning GST refund of unutilised Input Tax Credit (ITC), the Ernakulam Bench of …
Delhi High Court rules that an AO cannot demand negative evidence to prove no appeal was filed for Section 270AA penalty immunity, directing fair reconsideration of the taxpayer’s application. The Delhi High Court has clarified an important procedural aspect concerning …
The CBDT’s Income-tax (Fifth Amendment) Rules, 2026 introduce key TDS compliance and reporting changes for immovable property transactions involving non-residents, effective from 1 October 2026. The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fifth Amendment) Rules, 2026 through Notification …
Rajasthan RERA awards ₹1 lakh compensation to homebuyers after a promoter retained their ₹1.45 lakh booking amount for years, highlighting buyers’ rights to refund and compensation under RERA. Case Name: Seema Devi & Ors. v. Ravi Surya Affordable Homes Pvt. Ltd. …
GSTAT Bengaluru rules that an e-way bill and tax invoice generated after interception cannot retrospectively validate goods movement, upholding penalty under Section 129 of the CGST Act. Case Title: Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes Case No.: …
Calcutta High Court upholds ITAT relief in ₹85.13 crore bogus purchases case, holding that a different view by AO or CIT(A) is not enough for interference under Section 260A. The Calcutta High Court has upheld the Income Tax Appellate Tribunal’s …
Allahabad High Court rules that retirement benefits depend on length of service, not merely the post held, directing pension and gratuity benefits after nearly 30 years of service. The Allahabad High Court has delivered an important ruling on retirement benefits, pension …