News & Judgements

The Gauhati High Court reaffirmed its stance on Section 14A of the Income Tax Act, reiterating that the explanation to this section applies prospectively. The court criticized the…

The Gauhati High Court criticized the Income Tax Appellate Tribunal ITAT for inconsistent rulings on the applicability of the explanation to Section 14A of the Income Tax Act,…

The Supreme Court extended the time limit for reassessing income tax under the Taxation and Other Laws Relaxation of Certain Provisions Act TOLA , allowing the Revenue's appeals…

The Supreme Court ruled that input tax credit ITC on construction costs can be claimed if the building’s construction was necessary for renting out services. The court clarified…

The Himachal Pradesh High Court ruled that a recovery officer cannot attach a taxpayer's overdraft account with banks while exercising power under Section 226 3 of the Income Tax…

The Gauhati High Court ruled that a show-cause notice SCN issued under Section 73 1 of the CGST Act cannot be substituted with a mere summary of the show-cause notice, such as a…

The Delhi High Court exempted members of the Taxation Bar Association from mandatory court appearance during the District Bar Associations' elections. The court ruled that they…

The Delhi High Court ruled that self-assessment under Section 143 1 of the Income Tax Act does not qualify as an assessment by the Assessing Officer AO , and therefore, there is…

The Gauhati High Court ruled that a retailer cannot be presumed to fall under exceptions from GST registration without supporting evidence on record. The court observed that in…

The Mumbai ITAT held that infrastructure companies constructing roads on a Build-Operate-Transfer BOT basis are not the owners of the toll roads and, thus, cannot claim…

The Delhi High Court ruled that reopening a tax assessment under Section 148 of the Income Tax Act is not permitted when the issues were already decided in favor of the taxpayer…

MahaREAT ordered Sunteck Realty to pay compensation to homebuyers for delayed possession of a property. The buyers had faced significant delays in receiving possession, and the…

Karnataka RERA dismissed a complaint from a homebuyers' association seeking the completion of pending work, citing a lack of jurisdiction. The tribunal stated that while RERA…

NCDRC held that silence does not imply consent in insurance proposals. The case involved an insurance company assuming that the insured consented to certain terms by not…

NCDRC ruled that insurers cannot rely on fine print to evade liability. The case involved an insurance claim where the insurer denied liability based on a clause buried in the…

The NCDRC ruled that sole proprietorships cannot be classified as individual borrowers under RBI guidelines. The case involved a sole proprietor challenging a bank’s…

In a case involving lost luggage, NCDRC ruled that passengers are responsible for the safekeeping of their belongings. The complaint arose from a passenger whose luggage was lost…

The NCDRC clarified that no presumption regarding a deficiency in service can be made unless proven. The case involved a consumer alleging poor service from a service provider but…

The NCDRC held that excessive forfeiture and service tax deductions constitute unfair trade practices. The case involved a dispute over a builder forfeiting a large portion of a…

The National Consumer Disputes Redressal Commission NCDRC ruled that interest on deposited amounts should be viewed as restitutionary or compensatory in nature. The case involved…

The Karnataka RERA ordered GVR Construction to refund a homebuyer due to delays in handing over possession. The homebuyer had been promised possession within a specific timeframe,…

The Rajasthan Real Estate Appellate Tribunal REAT directed the Indian Railway Welfare Organisation to pay interest on a refund to a homebuyer. The homebuyer had cancelled the…

The Customs, Excise & Service Tax Appellate Tribunal CESTAT remanded a case involving Bharat Petroleum Corporation Limited BPCL regarding discrepancies in the receipt of petroleum…

The Delhi High Court set aside an Income Tax notice issued to a deceased taxpayer, citing the failure to include the legal heirs in the proceedings. The court ruled that any…

The CESTAT ruled that abatement towards sales tax must be allowed in accordance with sales tax liability at the time of clearance of goods. The issue revolved around whether an…

The Kerala High Court dismissed petitions filed by Alapatt Jewellers, ruling that depreciation cannot be set off against income from any other sources. The jeweler sought to…

In a case involving ?54.52 lakh in unexplained income from sugar sales, the ITAT ordered a fresh assessment under Section 69 of the Income Tax Act. The Tribunal found…

The ITAT dismissed an appeal concerning unexplained cash deposits, noting that the evidence provided was insufficient to justify the large sums of money in question. The appellant…

An industrialist accused employees of the GST department of selling sensitive sales and purchase data to competitors, prompting an investigation. The businessman alleged that the…

The AAR ruled that plastic rope handle vent plugs, split tops, and bottom supports attract 28% GST. The ruling involved a dispute over the classification of these items and their…

The AAAR ruled that company-leased cars provided to employees do not constitute a perquisite liable to GST. This decision addressed whether the supply of leased cars could be…

The ITAT quashed reassessment proceedings initiated against a Buddhist monk, ruling that notices uploaded solely on the Income Tax portal do not constitute valid service of…

In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal CESTAT allowed Pidilite Industries to retain CENVAT credit, ruling that trading activities were not…

The Kerala GST Department issued a circular on the 2024 GST Amnesty Scheme, significantly reducing the waiver benefit. The original scheme, designed to offer relief by reducing…

The Income Tax Appellate Tribunal ITAT remanded a case for fresh consideration after finding that an appeal was wrongly dismissed due to the alleged non-payment of advance tax.…

The Delhi High Court invalidated a show cause notice SCN issued to a deceased taxpayer, citing the department's failure to notify the legal representative under Section 93 of the…

CESTAT provided relief to Steel Authority of India Limited SAIL by ruling that service tax is not payable on amounts paid for the supply of water by the Odisha government. The…

CESTAT ruled that an excise demand was time-barred due to the department's delay in issuing a show cause notice SCN despite prior intimation from the taxpayer regarding the…

Delhivery, a logistics company, expanded its ESOP pool, allotting 50,000 stock options to employees. This move is designed to incentivize and reward employees for their…

In a related ruling, the Supreme Court held that GST Input Tax Credit ITC is available for building construction if the property is necessary for renting out. The decision in the…

The Supreme Court rejected the constitutional validity of blocking GST Input Tax Credit ITC in the Safari Retreats case. The court ruled in favor of the revenue, allowing the…

The Delhi High Court limited the cancellation of a taxpayer's GST registration to the date of suspension, rejecting the retrospective application of the cancellation order. The…

CESTAT allowed Tata Motors to claim CENVAT credit for service tax paid on services that were clubbed under the Business Support Service BSS category. The Tribunal held that the…

The Income Tax Appellate Tribunal ITAT ruled that an assessee can raise additional claims during an appeal, even if such claims were not made in the returns filed. The Tribunal…

CESTAT ordered the re-adjudication of a case concerning penalties imposed under Section 11AC of the Central Excise Act. The Tribunal found that the adjudicating authority failed…

The Customs, Excise, and Service Tax Appellate Tribunal CESTAT ruled that penalties under the Central Excise Act cannot be imposed if there is no evidence of suppression of facts.…

The Supreme Court is set to deliver its final judgment on the eligibility of Input Tax Credit ITC for immovable property construction under GST. The case revolves around Safari…

The Delhi High Court allowed a taxpayer to submit relevant documents to prove the functioning of their principal place of business after their GST registration was cancelled. The…

The Delhi High Court quashed a reassessment notice issued under Section 148 of the Income Tax Act to a deceased person. The court ruled that such a notice is legally unsustainable…

The ITAT ruled that a hardship allowance received by an assessee from a developer as compensation for displacement is not a revenue receipt but rather a capital receipt. This…