In a significant ruling, the Delhi High Court has clarified that the charitable status of a trust cannot be revoked solely on the grounds of reasonable payments made to related parties for services rendered. The verdict reaffirms the position that …
In a landmark judgment, the Supreme Court of India clarified the application of Section 34 of the Code of Civil Procedure (CPC), reaffirming that courts have the authority to determine interest rates in the absence of a specific contractual agreement …
In a landmark ruling, the Madras High Court has confirmed that service of GST notices and orders through the GST Common Portal constitutes a valid mode of service under Section 169 of the CGST Act. The Court dismissed the petitioner’s …
The Bombay High Court, in a significant ruling, held that the Income Tax Department acted in violation of the Standard Operating Procedure (SOP) under Section 144B of the Income Tax Act, 1961. The failure to follow due procedure and provide …
The judge also rejected the stand of authorities that the definition of ‘railway’ under Indian Railways Act, 1989, is limited to Indian Railways alone. In a significant ruling, the Madurai Bench of the Madras High Court has held that railway …
Jammu & Kashmir High Court clarifies GST applicability for contractors under Contract Condition No. 49 In a significant ruling with implications for contractors engaged in public works, the Jammu and Kashmir High Court has held that the applicable Goods and …
In a significant ruling, the Maharashtra Authority for Advance Ruling (MAAR) has clarified that research and development (R&D) services related to cancer diagnosis do not qualify as “healthcare services” and therefore are not eligible for Goods and Services Tax (GST) …
The Allahabad High Court is currently hearing a significant case involving Hundal Traders, who have challenged a penalty order issued by the State Tax Officer (STO), Mobile Squad-3, Saharanpur. The case, registered as WRIT TAX No. 67 of 2025, raises …
In a landmark judgment, the Bombay High Court at Goa has quashed a massive GST demand of over ₹4.83 crores raised against Goa University, holding that affiliation, migration, convocation, and similar regulatory fees are not subject to GST. The Division …
In a major relief to real estate developers, the Nagpur Bench of the Bombay High Court has ruled that no Goods and Services Tax (GST) is applicable on the transfer of land development rights (TDR) or Floor Space Index (FSI), …
In a significant judgment reinforcing procedural safeguards under income tax law, the Delhi High Court has quashed the second reassessment notice issued under Section 148 of the Income Tax Act for being beyond the prescribed limitation period of four years. …
In a significant ruling, the Chhattisgarh High Court has held that penalty under Section 271(1)(c) of the Income Tax Act cannot be imposed in cases of voluntary disclosure and bona fide errors. The court clarified that mistakes made without any …
In a significant ruling on GST exemption, that brings relief to educational service providers, the Tamil Nadu Authority for Advance Rulings (AAR) has clarified that specific services related to examinations, such as printing and result processing offered to educational institutions, …
In a significant judgment, the Allahabad High Court has clarified that the filing of a certified copy of the appealed order in a GST appeal is procedural in nature and not a mandatory requirement. The Court ruled that an appeal …
In a significant judgment, the Allahabad High Court has ruled that tax proceedings under the Goods and Services Tax (GST) Act, 2017 cannot be initiated or continued against a deceased person, and no tax demand can be determined without proper …
In a landmark ruling, the Kerala High Court has clarified that any compensation or enhanced compensation received by an assessee for the compulsory acquisition of landed property will be treated as income under the head ‘Capital Gains’ under the Income …
In a significant ruling that offers relief to many GST-registered businesses, the Madras High Court has held that the delayed filing of GSTR-3B returns cannot be grounds for denying Input Tax Credit (ITC), following the retrospective amendment to the Central …
In a significant judgment dated March 24, 2025, the Income Tax Appellate Tribunal (ITAT) Mumbai ruled in favour of a taxpayer, redefining how long-term capital gains (LTCG) are calculated on real estate transactions. The Tribunal held that the date of …
This court ruling reinforces the principle that penalties under GST must be based on clear evidence of tax evasion, not just procedural deviations like route changes. In a significant judgment, the Calcutta High Court has held that mere deviation from …
The court ruled that, cash purchases, if duly recorded in the books and supported by relevant documents, cannot be disallowed merely due to the mode of payment. In a significant tax ruling, the Delhi High Court has upheld the decision …