News & Judgements

Decree Holder and Financial Creditors in IBC Limitation Period: The NCLAT clarified that the limitation period for filing a Section 7 application under the Insolvency and…

The ITAT ruled that non-compliance with notice provisions only issued through email is invalid. The case revolved around cash deposits made during demonetization, where the ITAT…

The Delhi High Court ruled that non-advocates cannot represent clients before consumer courts, emphasizing the need for professional legal representation. The court observed that…

GoMechanic, a vehicle servicing startup, aims for more than three-fold business growth to reach Rs 700 crore. The company’s growth trajectory has been fueled by its strong…

Exotel, a cloud communications platform, reported flat revenue growth for FY24, but its losses have shrunk by 61%. The company’s performance highlights its efforts to streamline…

The Supreme Court explained the conditions for invoking Section 53A of the Transfer of Property Act, emphasizing that the provision protects possession in case of part performance…

The Delhi High Court held that a petitioner's failure to confirm receipt of an arbitral award on affidavit led to the award being time-barred under Section 34 3 of the Arbitration…

The Madhya Pradesh High Court ruled that a six-month training period for medical professionals under the PCPNDT Act must be accompanied by a competency test before the grant of a…

The Kerala High Court addressed a case concerning the publication of the photographs of bank defaulters. The Court emphasized the violation of privacy rights and questioned the…

The Kerala High Court dealt with an incident of food poisoning caused by a meal at an Anganwadi center in Ponnuruni, where children were served contaminated food. The Court also…

The Jharkhand High Court ruled that authorities cannot detain a citizen under the pretext of ensuring fair elections, stressing that the liberty of individuals cannot be curtailed…

The Gujarat High Court examined the case of an MLA, Vimal Chudasama, whose passport renewal was blocked due to pending criminal cases. The Court ruled that pending criminal cases…

The Delhi High Court ruled that victims of rape or acid attacks, as well as survivors under the Protection of Children from Sexual Offences POCSO Act, are entitled to free medical…

The Delhi High Court granted bail to Tahir Hussain, an accused in the 2020 Delhi riots, who was involved in the murder of IB staffer Ankit Sharma. The Court observed that the…

The Delhi District Commission held that complaints of banking fraud are not maintainable before the Consumer Forum. The case involved a consumer filing a complaint regarding…

The National Consumer Disputes Redressal Commission NCDRC held that the State Bank of India SBI was liable for deficiency in service for failing to personally notify the…

The NCLT Hyderabad approved the resolution plan for Karvy Data Management Services Limited under the Insolvency and Bankruptcy Code IBC . The resolution plan was submitted to the…

The Calcutta High Court advised a manufacturer to exhaust statutory remedies under the CGST Act, including submitting a detailed response to the show-cause notice SCN . The case…

The Rajasthan High Court held that judicial interference in arbitral awards is limited and should not interfere unless there is a clear jurisdictional or procedural flaw. The case…

The ITAT set aside a reassessment order for incorrect invocation of Section 148 in an Income Tax reassessment case. The taxpayer had challenged the reassessment, stating that the…

The Uttarakhand State Commission modified the amount awarded under a no-claim bonus in a consumer dispute. The case involved a consumer who had claimed a no-claim bonus, but the…

The CESTAT ruled that conversion drawback claims for DFIA shipping bills are allowable within the time limits specified in the Customs Act. The case involved a dispute regarding…

The Punjab and Haryana High Court upheld disciplinary findings against a judicial officer for violating conduct rules in property transactions. The officer was accused of engaging…

The ITAT allowed the set-off of accumulated deficits against current-year surpluses. The case involved a taxpayer with accumulated losses from previous years seeking to offset…

The CESTAT ruled that service tax is not applicable on training and coaching services provided outside India. The case concerned a dispute over whether service tax should apply to…

The Delhi Court criticized the Department for a 17-year delay in prosecuting a case related to the Directorate of Revenue Intelligence DRI , imposing a ₹50,000 cost to be borne by…

The ITAT ruled that interest under Section 234C should be calculated based on the returned income, not the assessed income, as per Goldman Sachs' case. The case involved the…

The ITAT ruled that ESOP expenses should not be treated as contingent or notional, allowing Goldman Sachs to claim the deduction under Section 371 of the Income Tax Act. Goldman…

The Income Tax Appellate Tribunal ITAT has intervened in a case where a taxpayer was denied a personal hearing and directed the Commissioner of Income Tax Appeals CIT-A to grant…

The Income Tax Appellate Tribunal ITAT has remanded a case to the Commissioner of Income Tax Appeals CIT-A for further investigation due to technical glitches that prevented…

The Income Tax Appellate Tribunal ITAT has ruled that the delay of 1350 days in filing an appeal could not be condoned due to a lack of reasonable cause. The case involved a…

Additions under sections 68 and 69A for unexplained income were made without properly examining the books of accounts, leading the ITAT to remand the case for reassessment. The…

The Income Tax Appellate Tribunal ITAT has set aside a decision regarding unexplained investment additions, directing a fresh assessment due to the denial of a fair hearing. The…

Verification failures related to disputed purchases and labor expenses were upheld by the Income Tax Appellate Tribunal ITAT , which allowed the addition of these expenses to the…

Procedural delays in filing Form 67 were ruled not to override the objectives of the Double Taxation Avoidance Agreement DTAA , as per the Income Tax Appellate Tribunal ITAT . The…

The Income Tax Appellate Tribunal ITAT has remanded a case to the Assessing Officer AO for reassessment due to improper procedure regarding the adjustment of capital gains. The…

The Madras High Court addressed discrepancies in taxable supplies between GSTR-3B and Form 26AS under section 203AA of the Income Tax Act. The case focused on the mismatch in the…

GSTN has issued an advisory for the entry of receipt numbers for leased wagons in the E-Way Bill system. It emphasized that if receipt numbers are generated for the leasing of…

The Income Tax Appellate Tribunal ITAT has set aside an ex-parte order in a case due to non-compliance and lack of a proper hearing opportunity for the taxpayer. The case involved…

Online technical support rendered to Microsoft by Microsoft India was deemed an export of service by the Customs, Excise, and Service Tax Appellate Tribunal CESTAT , allowing for…

The Income Tax Appellate Tribunal ITAT has remanded a case back to the Commissioner of Income Tax Appeals CIT-A for a fresh hearing, due to the lack of merit-based discussion in…

The Madras High Court has granted a final opportunity for hearing regarding a mismatch between GSTR-3B and GSTR-9C filings. The case involved discrepancies in the taxpayer’s…

A contractor managing solid waste management systems is not eligible for a deduction under section 80-IA 4 of the Income Tax Act, according to a ruling by the Income Tax Appellate…

Profits from the sale of jaggery are taxable and do not qualify as agricultural income, as per the Madras High Court ruling. The court observed that while jaggery is derived from…

The GST Council is taking a cautious approach on key issues, according to statements from Ajay Seth, Secretary of the Ministry of Finance. He highlighted that there are ongoing…

The GST Council clarified that there would be no change in the existing taxation rates for popcorn, following a query regarding its classification. There were concerns about…

The ITAT clarified that an Assessing Officer AO can revise an order if the High Court modifies the original order. The case involved the reduction of a penalty, where the revenue…

In a relief to a taxpayer, the ITAT ruled on cash deposits, stating that the revenue could not deny the deduction claim for expenses related to cash deposits. The case involved a…

The ITAT quashed an assessment order in a transfer pricing case due to the absence of a Section 127 order, which is required to transfer jurisdiction between Assessing Officers.…

The ITAT allowed Goldman Sachs to claim a deduction for leave encashment paid before the due date of filing the Income Tax Return under Section 43BF. Goldman Sachs had paid leave…