AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Rajasthan High Court has restored a taxpayer's GST appeal, which was delayed due to their daughter’s marriage and late knowledge of the demand. The Court's ruling stressed on the importance of on-merits hearings and fairness towards taxpayers.
The Delhi High Court upheld a Rs. 19.25 lakh tax addition, stating that a civil suit filed to cancel the sale deed was an afterthought, occurring only after a tax notice. This illustrates the court's stance on timely tax disclosures.
The Allahabad High Court ruled that reassessment proceedings completed within two years of remand are not barred by limitation under Section 10A(2) of the Income Tax Act. This clarification has significant implications on the timelines for reassessment.
The CBDT has exempted the regulatory fees and grants received by Kerala RERA from income tax for the assessment year 2026-27, confirming no adverse effects on stakeholders.
The ITAT has partially accepted the appeal from a liquor retailer even though it had not maintained individual item stock registers, emphasizing the context of retail sales across multiple branches.
A detailed analysis on how delays in payments to micro and small enterprises affect tax deductions and reporting through Form 3CD as per section 43B(h) of the Income Tax Act.
The Income Tax Appellate Tribunal has agreed with the assessee's argument that certain deposits were sourced from prior income withdrawals, resulting in the deletion of income tax additions made by the tax authorities.
The Central Board of Direct Taxes (CBDT) released FAQs clarifying key proposed amendments to the Income Tax Act under the Taxation and Other Laws (Amendment) Bill, 2026, addressing taxpayer inquiries.
The Calcutta High Court directed the Customs Department to appeal to the Supreme Court concerning anti-dumping duty and undervaluation issues, following a dismissal of their appeal.
The Orissa High Court has ruled that vehicle owners can pay motor vehicle taxes published online even if a formal demand notice has not been issued, allowing for penalty waiver applications.
The Orissa High Court has permitted a truck owner to deposit outstanding taxes and apply for a waiver of penalties under the Odisha MV Tax Act. The court emphasized that its decision does not express any view on the merits of the case.
The Madras High Court ruled that there is no mandatory three-month gap required between the issuance of a GST Show Cause Notice and the issuance of an assessment order under Section 73. The court asserted that while a reasonable interval is necessary, it is not bound by a rigid statutory timeframe.
The Uttarakhand High Court denied exercising extraordinary jurisdiction in a case regarding house tax exemption claims, advising petitioners to approach the local civic body instead. The court emphasized that disputes over local municipal tax assessments should first be settled at the appropriate administrative level.