In a significant ruling that reinforces taxpayer rights under the Goods and Services Tax (GST) framework, the Delhi High Court has held that the determination of the “relevant date” for claiming a refund under Section 54 of the Central Goods and Services …
In a landmark decision that provides significant clarity and relief to corporate India, the Delhi High Court has ruled that share buybacks conducted at a price below the fair market value (FMV) do not constitute taxable “income” or “deemed profit” in the …
In a significant ruling that reinforces the strict compliance requirements under the Income Tax Act, the Madras High Court has held that taxpayers cannot claim a deduction for bad debts merely by labeling them as irrecoverable. The Court emphasized that …
The distinction between a “works contractor” and a “developer” has long been a point of contention in the Indian tax landscape. In a significant victory for the infrastructure sector, the Bombay High Court recently delivered a landmark judgment on 11 March 2026, …
In a noteworthy ruling, the Maharashtra Sales Tax Tribunal demonstrated a balanced approach between procedural discipline and substantial justice by condoning an extraordinary delay of 1394 days in filing an appeal. The case highlights how exceptional personal circumstances, including spiritual …
In a significant ruling reinforcing the principle of seamless credit flow under GST, the Gujarat High Court has held that technical limitations of the GST portal cannot override substantive statutory rights. The decision in Emerson Process Management (India) Pvt. Ltd. vs. Union …
In a significant ruling reinforcing taxpayer rights and procedural safeguards, the Bombay High Court has held that unlawful attachment of a bank account without adherence to statutory requirements amounts to a violation of the constitutional right to property under Article …
In a significant ruling, the Gauhati High Court has reaffirmed the importance of procedural compliance under the GST regime. The Court held that a Summary of Show Cause Notice (SCN) in Form GST DRC-01 cannot replace a proper SCN as mandated under …
In a significant judgment dated. 9 April 2026, reinforcing the principles of fairness and proportionality in disciplinary proceedings, the Allahabad High Court set aside a recovery order of ₹2.14 crore imposed on an employee, terming the punishment as “shockingly disproportionate.” …
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has delivered a significant ruling in ITA No. 2172/Bang/2024, reinforcing the legal position that newly formed charitable trusts cannot be denied registration merely due to limited commencement of activities. The case of Shri Siwanchi Oswal …
In a significant ruling with wide implications for the banking sector, the Karnataka High Court has held that pigmy agents (deposit collection agents) engaged by banks are employees and not independent service providers, thereby ruling that commission paid to them is …
In a significant ruling reinforcing fairness in motor accident compensation cases, the Supreme Court of India has held that no arbitrary deduction can be made from the salary of a deceased person merely because they were nearing retirement. The judgment brings clarity …
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 …