The characterization of payments for computer software has long been a contentious issue under Indian tax law. The Revenue has consistently argued that consideration paid to foreign suppliers for software amounts to “royalty” under section 9(1)(vi) of the Income-tax Act, …
Here’s a refined and clear case analysis of the Gujarat High Court’s judgment dated 10 July 2025, in the case MC Bauchemie India Pvt. Ltd. v. Union of India & Ors., which dealt with proceedings under Sections 73/74 of the CGST Act based solely …
In a significant ruling, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) reiterated that the Commissioner of Income Tax (Exemptions) [CIT(E)] cannot refuse registration to a charitable trust under Section 12AB merely on the apprehension that its funds …
The Gujara High Court has granted bail to Sunil Hiralal Mandowara, accused of fraudulently availing Goods and Services Tax (GST) Input Tax Credit (ITC) worth over ₹10 crore by allegedly recording fictitious transactions with firms whose GST registrations were later …
The Allahabad High Court, in S.S. Enterprises v. State of U.P. & Another, has held that mere absence of visible business activity at a registered principal place of business cannot, by itself, justify the conclusion that invoices are fake or …
In a significant relief to real estate developers, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favour of M/s Experion Developers Pvt. Ltd., holding that revenue authorities cannot make arbitrary ad-hoc disallowances of business expenditure …
The Kerala High Court, while hearing bail pleas in the multi-crore Fashion Gold cheating and money laundering case on August 7, 2025, posed a crucial question on the applicability of Section 420 of the Indian Penal Code. Justice Bechu Kurian Thomas observed …
The Supreme Court of India has delivered a significant ruling clarifying that for the purposes of the Income Tax Act, loans will be classified as Non-Performing Assets (NPAs) only after a default period of 180 days, as prescribed under the …
The Supreme Court has delivered a split verdict on the interpretation of the limitation period for completing assessment proceedings under Section 144C of the Income Tax Act. The provision deals with the procedure for assessments involving eligible assessees, such as foreign companies or cases involving transfer pricing adjustments. The controversy revolved …
In a notable ruling, the Calcutta High Court clarified a fundamental aspect of contract law — that the cause of action in a contractual dispute arises only when there is a clear and unequivocal refusal by a party to perform its obligations under the …
In the case of Tvl. Sakthi Murugan Lorry Service v. Deputy State Tax Officer, decided by the Madras High Court on 8 May 2025, the Court examined the validity of an assessment order passed under the GST regime where the only mode of service of the …
In a significant ruling, the Madras High Court has held that digital marketing services fall under the category of “business” and not “profession” for the purposes of Income Tax Act provisions. Consequently, the threshold for compulsory tax audit under Section 44AB will be ₹1 crore (now ₹5 …
In a significant ruling, the Punjab & Haryana High Court has held that a retired partner remains jointly and severally liable for the Goods and Services Tax (GST) dues of a partnership firm if the retirement is not formally intimated …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Lucknow Bench, has held that a notice issued under Section 148 of the Income Tax Act by a non-jurisdictional Assessing Officer (AO) is void ab initio, even if based on Annual Information Return (AIR) data. The Tribunal clarified …
In a significant ruling impacting GST litigation in case of Tata Play Ltd vs. Sales Tax Officer, the Delhi High Court has held that the limitation period for issuing a Show Cause Notice (SCN) under Section 73(2) of the CGST Act is to be …
In a significant and clarifying judgment, the Income Tax Appellate Tribunal (ITAT), Chennai Bench, has ruled that long-term capital loss (LTCL) from the sale of shares can be validly set off against long-term capital gain (LTCG) arising from a slump sale, provided …
In a pivotal judgment, the Punjab & Haryana High Court has ruled that an accused in a GST fraud case cannot be denied bail under Section 132 of the Central Goods and Services Tax (CGST) Act solely on the basis that the …
In a decisive ruling on July 21, 2025, the Patna High Court in M/s Maharaj Ji Enterprises vs. Union of India reaffirmed that prior GST registration cancellation does not automatically bar an applicant from obtaining fresh GST registration. The Court clarified that any rejection of …
In a landmark ruling, the Chhattisgarh High Court has upheld the Income Tax Appellate Tribunal (ITAT) order granting Section 80G approval to a Raipur-based charitable society, emphasizing that valid registration under Section 12AA of the Income Tax Act, 1961 is sufficient for eligibility under Section 80G. Background of the …
The Delhi High Court, in an order dated May 29, 2025, has held that a minor—even an orphaned minor—is treated as an “individual” under the Income Tax Act, and therefore, their income is assessable separately in their own name. 🧾 Key Holdings of …