Section 41(1) of the Income Tax Act is triggered only when an assessee derives a real benefit due to remission or cessation of a trading liability. In recent years, the transfer of stressed loans by banks to Asset Reconstruction Companies …
The GST regime is largely driven by technology, with notices, replies, and adjudication proceedings being conducted through the online GST portal. While this digital system aims to ensure transparency and efficiency, it also creates challenges when technical glitches prevent proper …
Charitable trusts and societies often rely on the exemption provisions under Section 11 of the Income-tax Act to accumulate income for future charitable purposes. However, tax authorities sometimes deny such benefits on the basis of minor procedural defects, even when the charitable …
In a significant relief for the real estate sector, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that Transfer of Development Rights (TDR) does not constitute a taxable service under the Finance Act, 1994. The tribunal has set aside a …
The Jharkhand High Court has reiterated the settled principle that a writ petition under Article 226 of the Constitution cannot be entertained against a GST order-in-original when an effective statutory appellate remedy is available and no violation of the principles …
In a significant ruling on the law relating to consent and false promise of marriage, the Karnataka High Court reaffirmed that a failed consensual relationship cannot be mechanically converted into a criminal offence of rape. Upholding the acquittal of the …
The Bombay High Court, in [2026] 182 taxmann.com 664, has reiterated an important procedural safeguard under the GST law by holding that clubbing of different financial years or tax periods while issuing a show cause notice under Section 74 of the CGST Act, 2017 …
The protection afforded to workmen under the Industrial Disputes Act, 1947 cannot be diluted by adopting artificial modes of employment. In a significant ruling, the Orissa High Court held that where a workman had completed 240 days of continuous service, …
The Madras High Court set aside a GST assessment order on the ground that the show cause notice (SCN) was not validly served as per Section 169 of the CGST Act. The Court held that mere uploading of SCN and reminders …
The Karnataka High Court examined whether an assessment order passed without considering the assessee’s reply—due to alleged non-receipt of the show-cause notice (SCN)—could be sustained. The assessee pleaded bona fide and unavoidable circumstances arising from a change in registered email …
The Visakhapatnam Bench of the Income Tax Appellate Tribunal (ITAT) held that receipts derived from leasing educational infrastructure along with multifaceted allied services are taxable as business income and not as income from house property. The Tribunal observed that where an assessee is …
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) examined whether interest received on income-tax refund qualifies for deduction under Section 80-IA of the Income Tax Act, 1961. The dispute arose from partial disallowance of the assessee’s Section 80-IA claim by the …
The Jharkhand High Court, in State of Jharkhand v. Joy Kumar Mahto (since deceased), has reiterated the principle that an employee who voluntarily opts for the Employees’ Provident Fund (EPF) scheme, accepts all terminal benefits thereunder, and remains silent for a …
The Kerala High Court, in S. Ajith Kumar v. Union of India, WP(C) No. 38316/2025, examined the scope of GST exemption on health insurance premiums in the context of group health insurance policies availed by retired bank employees. The petitioners challenged the …
The concept of intermediary under GST has been a frequent subject of litigation, particularly in cases involving cross-border service arrangements between Indian entities and their foreign affiliates. One of the major consequences of classification as an intermediary is the denial of export …
The Andhra Pradesh High Court, in [2026] 182 taxmann.com 89 (decided on 24-12-2025), has clarified the legal position regarding GST assessment proceedings initiated after the death of a taxpayer. The Court held that assessment or demand proceedings cannot be validly concluded against a deceased …
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that no addition under section 69A of the Income-tax Act, 1961 can be made in respect of cash deposits in a bank account when such deposits are duly …
The Delhi High Court has reaffirmed the settled legal position that a Non-Executive Director cannot be held vicariously liable for offences committed by a company under Section 138 of the Negotiable Instruments Act, 1881, unless the complaint specifically discloses their role in the …
In a significant ruling clarifying the law on limitation under the Negotiable Instruments Act, 1881, the Supreme Court has held that a Magistrate cannot take cognizance of a cheque dishonour complaint under Section 138 if it is filed beyond the …
The Bombay High Court has reaffirmed the principle of equal pay for equal work by holding that contract workers performing the same or similar duties as regular employees are entitled to parity in wages and service conditions. The Court upheld the jurisdiction …