ITATtax
ITAT Restores NFAC Appeal on Unexplained Expenditure
The ITAT directed NFAC to provide a final opportunity for the assessee to justify claims of unexplained expenditure and cash credits totalling ₹2.35 crore.
May 14, 2026Read more →
Legal News & Insights
AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
Tax Law News
CESTATtax
CESTAT Allows Appeal on Valuation of Plastic Bottle Caps
The CESTAT ruled that the valuation of plastic bottle caps should not follow Rule 8's provisions as the caps were used by the principal manufacturer, Marico.
May 14, 2026Read more →
Telangana High Courttax
Telangana HC Allows Manual Revocation for Cancelled GST Registration
The Telangana High Court has directed GST authorities to accept manual applications for revocation of cancelled registrations where online filings are restricted. This provides relief for many affected taxpayers.
May 14, 2026Read more →
N/Atax
Editable GSTR-3B Form Enabling Tax Evasion for Suppliers
A new report details how editable fields in the GSTR-3B form facilitate tax evasion by suppliers, jeopardizing GST compliance for honest taxpayers. This raises concerns over enforcement and compliance.
May 14, 2026Read more →
Telangana High Courttax
Telangana HC Dismisses GST Writ Petition for Delay
The Telangana High Court dismissed a writ petition challenging a GST assessment order due to delay, citing the Glaxo Smith Kline decision. This emphasizes the need for timely action in GST matters.
May 14, 2026Read more →
Calcutta High Courttaxcorporate
Calcutta HC Upholds PCIT’s Revision Power on Unallocated Expenses
The Calcutta High Court has upheld the jurisdiction of the Principal Commissioner of Income Tax (PCIT) to revise 'unallocated' head office expenses within tax holiday units, ensuring the integrity of tax assessments.
May 13, 2026Read more →
N/Ataxcorporate
India’s Tax System Aligns with Global Cross-Border Taxation Frameworks
A recent analysis examines how India's structured tax system aligns with global models of cross-border taxation, underscoring its progressive compliance features. This is relevant for international tax practitioners and businesses engaged in cross-border activities.
May 13, 2026Read more →
Calcutta High Courttaxcorporate
Calcutta HC Stays Coercive Revenue Action in Time-Barred Reassessment
The Calcutta High Court has issued a stay on coercive actions by tax authorities against the petitioner concerning time-barred reassessment proceedings. This decision underscores the significance of adherence to statutory time limits.
May 13, 2026Read more →
Punjab and Haryana High Courttax
Punjab and Haryana HC Allows GST Accused to Travel Abroad
The Punjab and Haryana High Court has permitted a GST accused to travel internationally, highlighting that the apprehension of flight risk was insufficient to deny the right to travel. The decision emphasizes the balance between personal rights and ongoing GST prosecutions.
Aug 11, 2026Read more →
Supreme Court of Indiatax
GST Limitation Timelines Under Sections 73, 74 & 74A
The GST limitation periods outline key timelines for issuance of Show Cause Notices (SCNs) and order deadlines under Sections 73, 74, and 74A. The retention period for records has also been clarified, allowing practitioners to navigate compliance requirements effectively.
Aug 11, 2026Read more →
GSTATtax
GSTAT: CESTAT, Not GSTAT, To Hear Pre-GST CENVAT Credit Appeals
The GST Appellate Tribunal (GSTAT) has ruled that appeals related to the refund of pre-GST unutilized CENVAT credit must be filed before the CESTAT, not GSTAT.
Aug 10, 2026Read more →
Bombay High Courttax
Bombay HC to Decide on TNMM Bench Markings for ALP at Entity Level
The Bombay High Court is set to determine if TNMM bench markings can apply to determine Arms Length Price (ALP) at the entity level regarding combined transactions. The hearing allowed the department to raise additional legal questions.
Aug 10, 2026Read more →
GSTATtax
GSTAT: ITC Benefit Project-Specific, Buyers Cannot Be Excluded Post-GST
The GST Appellate Tribunal (GSTAT) ruled that the benefit of Input Tax Credit (ITC) is project-specific and cannot exclude buyers based on booking date when construction spans both pre and post-GST periods.
Aug 9, 2026Read more →