AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
FeaturedThe Income Tax Appellate Tribunal (ITAT) has clarified that undisclosed foreign bank accounts are taxable under the Black Money Act, irrespective of when they were opened or closed. This ruling emphasizes the obligation of taxpayers to disclose foreign assets in their income tax returns (ITRs).
FeaturedThe Supreme Court has ruled that the omission of CGST Rule 96(10) applies to pending refund proceedings without a saving clause, affecting all active refund claims.
FeaturedThe ITAT affirmed that compensation from the BSNL VRS is exempt under Section 10(10B), and the entire leave encashment amount is also exempt under Section 10(10AA) of the Income Tax Act, marking a significant clarification for employees.
FeaturedThe Supreme Court has dismissed a challenge by the Revenue Department against the Delhi High Court's ruling that AWS cloud computing receipts do not qualify as taxable royalty under the India-US Double Taxation Avoidance Agreement (DTAA).
FeaturedThe Lok Sabha has approved the Tribunals Reforms Bill 2026, proposing the establishment of a National Tribunals Commission. This commission will oversee appointments and handle complaints regarding major tribunals such as the ITAT and CESTAT.
FeaturedThe Supreme Court upheld the Delhi High Court's ruling, clarifying that payments for Amazon Web Services cloud services are not subject to tax as royalties or technical fees unless there is a transfer of technology.
FeaturedThe Supreme Court upheld the Delhi High Court's ruling that payments made to foreign cloud service providers are not taxable in India unless there is a transfer of technology or intellectual property rights.
FeaturedThe Supreme Court upheld a Delhi High Court ruling stating that payments for Amazon Web Services cloud services are not taxable in India. This ruling clarifies that such payments do not qualify as royalties or technical fees unless they involve a transfer of technology or intellectual property rights.
FeaturedIn a significant ruling, the Kerala High Court determined that the burden to prove absence of negligence lies with the Director under the KVAT Act when recovery from personal assets is sought.
FeaturedThe Supreme Court has upheld the CESTAT order that rejected customs demands for undervaluation claims based on uncertified electronic evidence. This ruling signifies a robust stance on the admissibility of evidence in customs valuations.
FeaturedThe Calcutta High Court ruled that an exclusive jurisdiction clause in favor of UK courts does not override mandatory provisions of the Foreign Exchange Management Act (FEMA).
FeaturedThe Bombay High Court has reprimanded the Income Tax Appellate Tribunal for failing to meet the 90-day deadline for issuing orders, highlighting the need for timely judicial processes in tax matters. This ruling stresses the importance of adhering to established timelines.
FeaturedIn a significant ruling, the Delhi HC emphasized that the date of the SCN governs the applicability of the pre-deposit requirement under Section 107(6) of the CGST Act, recognizing the right to appeal as a substantive vested right.