The Gauhati High Court has ruled that criminal prosecution under the Income Tax Act cannot continue when the assessment forming the basis of the prosecution has subsequently been set aside on merits. The Court also held that prosecution against directors of …
Pala MLA Mani C. Kappan has been sentenced to one year of simple imprisonment by a Mumbai court in a cheque-bounce case concerning an alleged financial transaction linked to shares of Kannur International Airport Limited (KIAL). The court has also ordered …
The Gujarat High Court has set an important limitation-related precedent in income-tax assessment proceedings by quashing a reference made by the Assessing Officer (AO) to the Departmental Valuation Officer (DVO) just one day before the statutory time limit for completing …
The Karnataka High Court has directed government authorities to examine and decide a civil contractor’s claim for payment of GST amounting to nearly ₹2.99 crore in connection with road construction and improvement works carried out for government departments. The decision highlights an …
The District Consumer Disputes Redressal Commission, Kolkata-I (North), has held that a real estate developer’s failure to refund the amount collected from homebuyers after cancellation of a flat allotment can amount to an “unfair trade practice” under consumer protection law. In Bikash Agarwal …
Jubilant Pharmova Limited, a leading pharmaceutical company, has received a GST Show Cause Notice proposing a total demand of ₹87.31 crore in connection with certain alleged tax and input tax credit (ITC) discrepancies for the financial year 2022-23. The notice has been issued …
The Delhi Income Tax Appellate Tribunal (ITAT) has clarified an important issue concerning the taxability of payments for sports broadcasting rights. The Tribunal held that consideration attributable to live cricket broadcasting rights cannot be treated as royalty under Section 9(1)(vi) of the …
The Supreme Court has granted significant relief to a retired employee whose Scheduled Tribe (ST) community certificate was declared invalid after he had completed more than three decades of government service. In Shirish Pandharinath Patil v. State of Maharashtra & Ors., …
The Goods and Services Tax Appellate Tribunal (GSTAT) has reiterated an important principle concerning Input Tax Credit (ITC) disputes arising from differences between GSTR-3B and GSTR-2A. The Tribunal held that ITC cannot be disallowed merely because the credit claimed in GSTR-3B …
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has provided significant relief to DLF Homes Panchkula Private Limited by setting aside a tax demand of approximately ₹1.53 crore relating to External Development Charges (EDC) paid to the Haryana Urban Development Authority (HUDA), …
The National Company Law Tribunal (NCLT) has introduced a significant procedural change aimed at promoting environmental sustainability and ensuring greater uniformity in the manner documents are submitted before its various benches. Under a circular issued on September 3, the NCLT has directed that petitions, …
The Delhi High Court has clarified an important issue concerning blocked Input Tax Credit (ITC), Rule 86A of the CGST Rules and the mandatory pre-deposit required for filing a GST appeal. In its judgment dated 3 September 2026, the Court held that …
A mistake while filing an Income Tax Return (ITR) can sometimes result in a substantial tax demand. However, the mere fact that an amount has been incorrectly disclosed in an ITR does not automatically mean that the taxpayer actually earned …
The Delhi High Court has expressed serious concern over the continued misuse of innocent citizens’ PAN and Aadhaar details for obtaining fraudulent GST registrations. The Court observed that despite almost nine years having passed since the implementation of the Central Goods …
The Income Tax Appellate Tribunal (ITAT), Bangalore, has delivered an important ruling on the treatment of cash deposits under Section 69 of the Income Tax Act. The Tribunal held that a cash deposit cannot be treated as unexplained merely because there …
Ola Electric has been directed to pay more than ₹1.30 lakh to a consumer after a Kerala District Consumer Disputes Redressal Commission found the company guilty of deficiency in service and unfair trade practice. The case highlights the responsibilities of manufacturers …
The Supreme Court has declined to interfere with a Delhi High Court order concerning the scope of a GST adjudicating authority’s obligation to seek additional documents or clarifications from a taxpayer before passing an adjudication order. The case involved Sodexo …
The Supreme Court has dismissed the Income Tax Department’s Special Leave Petitions (SLPs) challenging a Delhi High Court ruling in the transfer pricing dispute involving Samsung India Electronics Pvt. Ltd. The petitions were rejected primarily because of substantial and unexplained delays of 609 …
Navigating India’s 2026 Cheque Book Regulations: Is Your Current Book Still Valid? Despite the rapid expansion of digital payment ecosystems across India, physical cheques remain a cornerstone of high-value commerce. They are heavily utilized for corporate settlements, real estate transactions, …
The Supreme Court is set to hear the Union Government’s application seeking clarification on the implementation of its March 11, 2026 judgment concerning the determination of OBC creamy layer status. The earlier judgment had clarified that the creamy layer status of …