In a significant ruling, the Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the non-obstante clause in Section 142(5) of the CGST Act, 2017 cannot override the limitation period prescribed under Section 11B of the Central Excise Act, …
In a significant ruling aimed at protecting the dignity and safety of sexual assault survivors, the Supreme Court in Eega Soumya v. M. Mahender Reddy & Ors. (SLP (Crl.) No. 5073 of 2011) held that a rape victim’s statement recorded under Section 164 …
In a significant ruling, the Delhi High Court clarified the tax treatment of payments made for using the goodwill and trade name of another firm. The Court held that when an assessee merely uses the goodwill of another entity without …
In a recent ruling, the Kerala Authority for Advance Ruling (AAR) has clarified that education consultancy firms earning commission based on student enrolments for foreign universities will be treated as “intermediaries” under GST law, and not as providers of independent export services. …
The Rajasthan High Court, in a significant ruling in M/s Bhilwara Trading Company v. Bank of Baroda (decided on 7 November 2025), held that the voluntary cancellation of a company’s GST registration cannot, by itself, justify the freezing of its bank account. The …
The National Company Law Tribunal (NCLT), Kochi Bench, in Kerala Financial Corporation v. Dr. Bharath Chandran & Dr. Ashalatha Nair (Order dated 03 September 2025), held that the timeline prescribed under Section 121(2) of the Insolvency and Bankruptcy Code (IBC), 2016, for filing …
The Supreme Court of India, in the landmark judgment Preetha Krishnan & Others v. United India Insurance Co. Ltd. & Others [2025 LiveLaw (SC) 1073], has categorically prohibited the use of the “split multiplier” method in the computation of compensation …
In a significant ruling on TDS compliance and prosecution under the Income-tax Act, the Delhi High Court in ITO (TDS) v. Delhi Iron & Steel Co. Pvt. Ltd. [[2025] 179 taxmann 643 (Delhi)] held that delay in depositing TDS without proof of genuine hardship constitutes an offence …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Indore Bench, held that a society registered under section 12AA in 2021 could still claim exemption under sections 11 and 12 for an earlier year, i.e., Assessment Year 2018-19, by virtue of the first proviso to section …
The case of Sterling Farm Research and Services Pvt. Ltd. v. Commissioner of Income Tax came before the Kerala High Court concerning the validity of a revisional order passed under Section 263 of the Income Tax Act, 1961. The dispute arose from the Assessment Year 2016–17, …
The Supreme Court of India is poised to deliver an important ruling that could reshape the compliance landscape for charitable and religious institutions across the country. The case concerns whether registration of a trust under Section 12AA of the Income Tax Act, 1961 — …
In 2025, India’s rental housing framework underwent significant reform aimed at improving transparency, fairness, and legal protection for both landlords and tenants. With the introduction of the new Rent Law 2025 and the mandatory e-stamping and registration provisions, the government seeks to formalize …
In a significant ruling on the procedural validity of GST adjudication, the Allahabad High Court held that uploading a show cause notice (SCN) under Section 73 of the CGST Act, 2017 on the GSTN portal after cancellation of registration does not amount to valid service of notice. The …
In a significant judgment impacting the digital privacy and competition landscape, the National Company Law Appellate Tribunal (NCLAT) has partly upheld the Competition Commission of India’s (CCI) findings against WhatsApp, while setting aside the ban that prohibited the platform from sharing user data with …
A significant tax dispute with wide implications for India’s aviation and maintenance industries has reached the Supreme Court. The case revolves around whether IGST can be levied on aircraft parts and engines sent abroad for repair and subsequently re-imported. The Customs Department’s …
The Supreme Court’s recent ruling in Authority for Clarification and Advance Rulings, Karnataka v. Skyline Construction & Housing Pvt. Ltd. (Civil Appeal No. 8318 of 2011, decided on 1 November 2025) has brought much-needed clarity to the issue of double taxation in works …
In a stern rebuke, the Supreme Court of India directed a man accused of threatening a court-appointed woman lawyer with a pistol during a local commission visit to surrender before jail authorities. The bench, led by Justice Surya Kant, came …
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently reaffirmed an important principle governing Section 41(1) of the Income Tax Act, 1961 — that an addition on account of remission or cessation of liability cannot be sustained in the absence of …
In a significant ruling that brings clarity to capital gains reinvestment timelines, the Income Tax Appellate Tribunal (ITAT), Mumbai has held that making the investment payment within two years from the date of sale is sufficient to claim Section 54F …
Justice Surya Kant, who is set to take oath as the 53rd Chief Justice of India on 23 November 2025, brings with him a judicial legacy marked by bold constitutional reasoning, administrative reform, and empathy toward citizen rights. Hailing from Hisar, Haryana, he …