News & Judgements

The Mumbai Customs Zone-II issued Advisory No. 02/2024-JNCH, implicating Customs Brokers as co-noticees in legal cases involving interpretative disputes over customs…

The Central Board of Indirect Taxes and Customs CBIC issued a corrigendum to Circular No. 237/31/2024-GST, clarifying provisions under sub-sections 5 and 6 of Section 16 of the…

A government panel on GST for real estate is proposing to raise the affordable housing price limit from ₹45 lakh to ₹56 lakh per unit, making more homes eligible for the 1% GST…

The State GST Department has introduced biometric-based Aadhaar authentication for GST registrations to combat tax fraud, effective October 8. This measure aims to curb the misuse…

The Rajasthan High Court addressed an incident where an intruder disrupted court proceedings on the Webex platform. The court emphasized the need for secure virtual court…

The Allahabad High Court ruled on the condonation of delay in filing appeals, emphasizing that negligent litigants cannot be granted leniency. The court stressed the importance of…

The Bombay High Court ruled that not every nude painting is obscene. The court emphasized the importance of context and artistic expression in determining obscenity.

The Allahabad High Court ruled on a case involving a husband’s potency test following his wife’s suicide due to depression over her inability to conceive. The court addressed the…

The Madras High Court ruled that a husband must obtain a judicial declaration for a disputed talaq. The court emphasized the need for legal validation of divorce in Muslim…

The Kerala High Court reviewed the Justice Hema Committee Report, which addressed issues related to the treatment of women in the film industry. The court directed the filing of…

The Karnataka High Court addressed the Home Ministry’s guidelines for serving notices to persons residing abroad. The court emphasized the need for adherence to these guidelines…

The Allahabad High Court ruled that new evidence cannot be introduced at the appeal stage under Section 37 of the Arbitration Act. The court emphasized the limitation period under…

The Delhi High Court ruled that Section 45 of the Prevention of Money Laundering Act PMLA should not be used as a tool for incarceration when trial delays are not attributable to…

The Income Tax Department has released an updated timeline for issuing tax notices, aiming to streamline the process and ensure timely communication with taxpayers. The new…

The Bombay High Court set guidelines for reviewing the proportionality of disciplinary actions in industrial disputes. The court barred the use of new evidence in such reviews,…

The Supreme Court has stayed the ₹1 lakh costs imposed by the Allahabad High Court on advocate Mehmood Pracha. The High Court had penalized Pracha for forum shopping and arguing…

The Supreme Court ruled that under Section 106 of the Evidence Act, the accused has a duty to offer explanations when an offence is committed within the privacy of their house.…

The Supreme Court emphasized the need for courts to identify instances of over-implication of persons in cases under Section 498A of the IPC to prevent undue suffering. The case…

The Allahabad High Court ruled that the extension of limitation due to COVID-19 is not automatic under Section 37 of the Arbitration and Conciliation Act, requiring specific…

The Delhi High Court held that reducing the awarded interest under Section 34 of the Arbitration Act is impermissible, reinforcing the finality of arbitral awards. The case…

The Delhi High Court ruled that an arbitral tribunal is the master of evidence, and its findings cannot be scrutinized under Section 37 of the Arbitration Act by a court sitting…

The Kerala High Court set aside an appellate authority’s order for failing to consider a counsel’s medical condition, emphasizing that passing ex-parte orders without considering…

The NCLAT ruled that a dissenting financial creditor is only entitled to the liquidation value of their secured interest under Section 30 2 b of the IBC, emphasizing the…

The National Company Law Appellate Tribunal NCLAT in New Delhi ruled that lease amounts, lease rent, and premium cannot be considered as Corporate Insolvency Resolution Process…

The Madhya Pradesh High Court ruled that denying a personal hearing in a show cause notice under Section 73 of the GST Act violates the principles of natural justice. The court…

The Andhra Pradesh High Court set aside an order that had quashed disciplinary proceedings against a Commercial Tax Officer midway. The court ruled that the judge had overstepped…

The Madras High Court dismissed a cooperative society’s petition for claiming deductions under Section 80P of the Income Tax Act due to a 216-day delay in filing its Income Tax…

The ITAT deleted the addition of deemed income to a trust due to the belated filing of Form 10B, citing the Central Board of Direct Taxes CBDT 's extension of the deadline. The…

The Income Tax Appellate Tribunal ITAT quashed the Assessing Officer’s AO disallowance of a Section 57 deduction claimed on interest income from personal funds. The ITAT ruled in…

The Supreme Court of India reiterated the legal framework for the withdrawal and settlement of claims in the Corporate Insolvency Resolution Process CIRP while adjudicating…

The Income Tax Appellate Tribunal ITAT denied the re-adjudication of decades-old assessments due to evidence lapses. The case involved a taxpayer who sought to re-adjudicate…

The National Company Law Appellate Tribunal NCLAT ruled that adjudicating authorities have the inherent power to recall their judgments but do not have the power to review them.…

The Income Tax Appellate Tribunal ITAT invalidated the short-term capital gains STCG addition made by the Assessing Officer AO due to the failure to verify the Fair Market Value…

The Reserve Bank of India RBI has issued a warning about the dominance of cryptocurrencies, citing risks to financial stability amid a surge in cyberattacks. The RBI’s caution…

The Customs, Excise, and Service Tax Appellate Tribunal CESTAT confirmed ACC Limited’s eligibility for a 2% concession on Ready Mix Concrete RMC as CENVAT credit linked to the…

The Income Tax Appellate Tribunal ITAT criticized the revenue authorities for filing an unnecessary appeal against the Commissioner of Income Tax Appeals CIT A 's decision to…

The Income Tax Appellate Tribunal ITAT ruled that interest on delayed customs duty is deductible under Section 37 of the Income Tax Act. The case involved a taxpayer who paid…

The Supreme Court of India set aside the National Company Law Appellate Tribunal NCLAT order that halted insolvency proceedings against Byju’s following a settlement with the…

The Gujarat High Court ruled that Integrated Goods and Services Tax IGST on ocean freight cannot be levied on Free on Board FOB transactions, drawing on the precedent set in the…

The Karnataka State Chartered Accountants Association KSCAA submitted a representation to the Central Board of Direct Taxes CBDT highlighting nine technical glitches in the Income…

The Gujarat High Court ruled that the supply of cotton seed oil cake for cattle feed is exempt from Goods and Services Tax GST as per Notification No. 2 of 2017. The court…

The Gujarat High Court ruled that income tax recovery proceedings cannot be initiated during the pendency of appeals before the Commissioner of Income Tax Appeals CIT A . The…

The Telangana High Court ruled that capital invested in purchasing shares of an infrastructure facility before June 1998 cannot be included in the total income for tax purposes.…