The Delhi High Court, in Concept Eateries Private Limited v. Union of India & Ors. ( W.P.(C) No. 17072/2025) reiterated the fundamental requirement of granting a proper and effective opportunity of personal hearing before passing an adjudication order under the GST law. The Court …
The issue of denial of Input Tax Credit (ITC) on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A has been a recurring dispute under the GST regime, particularly where the mismatch arises due …
The power to cancel registration of a charitable trust under the Income-tax Act has often been a subject of jurisdictional debate, particularly when a case is transferred from one authority to another. In a significant ruling, the Bangalore Bench of …
In a significant ruling strengthening patient rights, the Ghaziabad District Consumer Commission held that an insurance company cannot substitute its own judgment for that of qualified medical professionals while deciding health insurance claims. The Commission ruled against Star Health and …
The Supreme Court has delivered a significant ruling clarifying the scope of GST exemption on renting of residential premises, bringing much-needed certainty to homeowners, hostel operators, students, and working professionals. Upholding the Karnataka High Court’s decision, the Court held that …
The Bombay High Court, in a significant ruling, has reaffirmed the protective and welfare-oriented nature of the Maternity Benefit Act, 1961 by holding that technical breaks in service cannot be used as a ground to deny maternity leave benefits to temporary …
The Supreme Court has once again reinforced the protective intent of pension laws by holding that service rendered on a contractual basis prior to regularisation cannot be excluded for pensionary benefits. In this significant ruling, the Court clarified the scope of Rule …
Cash deposits in bank accounts often trigger additions under section 69A, especially where assessees are unable to maintain complete books of account. However, judicial authorities have consistently drawn a clear distinction between unexplained money and business receipts arising from regular trading activity. In …
In a significant ruling clarifying the scope of capital loss set-off provisions under the Income-tax Act, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that capital losses can be set off against capital gains irrespective of the …
Tax laws are constantly evolving, and judicial decisions play a crucial role in interpreting and shaping their practical application. Staying updated with key rulings from courts and tribunals is therefore essential for taxpayers, professionals, and businesses alike. In this post, …
The Delhi ITAT held that disallowance of director’s remuneration under section 40A(2)(b) cannot be sustained when it is based solely on a retracted and uncorroborated statement recorded under section 132(4), particularly when documentary evidence establishes the director’s active role and …
The Gujarat High Court, in a recent ruling reiterated the settled principle that reassessment proceedings cannot be sustained when initiated on the basis of borrowed satisfaction. In this case, although the assessee had duly disclosed and paid tax on short-term …
This case examines whether an addition can be made in the hands of a purchaser of immovable property by invoking the deeming provisions of Section 50C of the Income-tax Act, 1961. The Assessing Officer sought to treat the difference between the actual purchase …
The Punjab & Haryana High Court, in Mannat Steels v. Union of India, examined the legality of blocking Input Tax Credit (ITC) under Rule 86A of the CGST Rules when the taxpayer’s Electronic Credit Ledger (ECL) had little or no balance. The petitioner …
In a significant relief for businesses, the Delhi High Court has held that Input Tax Credit (ITC) cannot be denied merely because the assessee could not file TRAN-1 during the initial transition to the GST regime. The Court directed the authorities …
This case concerns an application filed before the Authority for Advance Rulings (AAR), Kerala, seeking clarity on the GST applicability on solid waste management services provided to a Government-controlled statutory entity. The applicant was engaged in activities such as collection, …
The Mumbai Bench of the Income Tax Appellate Tribunal examined whether goodwill arising from an amalgamation qualifies as an intangible asset eligible for depreciation under Section 32 of the Income-tax Act, 1961. The assessee had recognized goodwill in its books pursuant to an amalgamation …
This case concerns a charitable trust engaged in conducting medical seminars, Continuing Medical Education (CME) programs, and professional training workshops for doctors and medical students. The Assessing Officer denied exemption under Sections 11 and 12 on the ground that such …
In this case, the assessee challenged an ex-parte GST demand order issued for the FY 2019–20 on the ground that it was unable to respond to the Show Cause Notice (SCN) as all GST portal activities were managed by its …
The Delhi High Court recently set aside a provisional attachment of the assessee’s bank account after noting that the taxpayer had already filed a statutory appeal and deposited the mandated pre-deposit under Section 107 of the CGST Act. The Court …