Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The CESTAT Bangalore classified an automatic soap dispenser under CTI 8424 89 90, rejecting its categorization as a toiletry spray per HSN notes.
The Bombay High Court declared GST proceedings against a non-existent company due to amalgamation as null and void, quashing the demand order. This decision affirms the need for compliance with corporate law in tax matters.
The Bombay High Court ruled that rejecting a manual GST appeal due to an unavailability of DRC-07 on the portal is unsustainable. The court remanded the matter for reconsideration under Rule 108 of the CGST Rules.
The ITAT Raipur invalidated reassessment proceedings due to the non-disclosure of documents to the assessee. This ruling emphasizes the necessity of fair procedure in tax reassessment.
The Bombay High Court ruled that a disallowance under Section 40(a)(ia) for short TDS deduction is invalid if the payees have already paid the requisite taxes. This decision clarifies the conditions under which TDS disallowance applies.
The Delhi High Court has officially declared GSK's CALPOL as a well-known trademark amid a trademark infringement suit. This recognition acknowledges the brand's reputation and protects it from unauthorized use.
The Delhi Judicial Service Association has condemned the unauthorized recording and circulation of courtroom proceedings, terming it a threat to judicial independence. District Judge Rakesh Kumar-V was recorded without consent, raising significant concerns over institutional dignity.
The ITAT Delhi has ruled that reassessment based solely on a Revenue Audit objection is invalid unless supported by fresh tangible evidence. The decision reiterates the need for substantial grounds beyond mere change of opinion for reassessment under the Income Tax Act.
The Calcutta High Court upheld that khajna receipts and municipal tax records are sufficient to establish better title in property disputes, leading to the dismissal of an eviction appeal.
The Reserve Bank of India has issued new directives regarding the conduct of government business by agency banks, addressing the payment of agency commissions.
The Reserve Bank of India has introduced the Foreign Exchange Management (Authorised Persons) Regulations, 2026 to streamline the authorization framework under the Foreign Exchange Management Act.
The Reserve Bank of India has released amendments to capital adequacy norms for commercial banks aimed at reinforcing their financial stability.