Tax & Legal Articles

GST adjudication in Karnataka — and across India — must satisfy a multi-layered framework of statutory requirements. A DRC-01 upload is a procedural summary under Rule 142, not a complete show-cause notice. The officer issuing a notice or passing an ...

GST exemptions occupy a structurally ambiguous position within India's indirect tax architecture: simultaneously a tool of social policy and a source of interpretive litigation, compliance complexity, and — as the 2025 insurance reform demonstrates —...

The ITAT Bangalore, in Byrapura Gowde Gowda Deepu Vs DCIT (ITA 2540/BANG/2026), has authoritatively reinforced the settled legal position that `Section 263` of the Income Tax Act, 1961 is a power to correct an established and identified error — not a...

The ITAT Delhi's ruling in the Alankit Group batch of cases delivers a clear message: a `Section 153C` satisfaction note that merely records that seized material belongs to or pertains to the assessee without separately establishing that the material...

The Telangana High Court's ruling in ADV Industrial Services Private Limited Vs Union of India (Writ Petition No.3663 of 2026, decided 08.09.2026) establishes an important principle of GST administration: a refund officer processing a consequential r...

The CESTAT Chennai, in JSW Steel Ltd. Vs Commissioner of Customs (CESTAT Chennai), delivered a nuanced and legally reasoned ruling by allowing both appeals filed by JSW Steel Limited. The Tribunal upheld the refund of Rs. 1,61,96,066/in excess export...

The CESTAT Allahabad ruling in Maruti Fabric Impex Vs Commissioner of Customs (Customs Appeal No. 70412 of 2020) establishes a clear and important legal position: an importer's written acceptance of enhanced customs valuation, given at the threshold ...

The Rajasthan AAR's ruling in In re Balasaria Agencies Pvt. Ltd. firmly establishes that rubberised and agglomerated cork sheets — even when polymer constitutes a numerically larger share of the composition — are classifiable under Tariff Item 4504 1...

The ITAT Jaipur, in Damodar Prasad Agarwal Vs ITO (ITA No. 1204/JPR/2025), delivered a significant ruling for demonetisation-era assessments by deleting a cash deposit addition of Rs. 94,49,786/made under `Section 69A` of the Income Tax Act, 1961. Th...

Indian residents who own or control UAE companies must evaluate their Indian tax disclosure obligations independently of FEMA and UAE compliance. For individuals who are resident and ordinarily resident, `Schedule FA` requires reporting of foreign eq...

The ITAT Mumbai's order in KEC International Limited Vs DCIT (ITA 2157/MUM/2026) for Assessment Year 2022-23 settles two critical transfer pricing questions for the assessee. First, it conclusively reaffirms — consistent with earlier Coordinate Bench...

The Calcutta High Court's judgment in Principal Commissioner of Income Tax-2, Kolkata v. Shelter Infra Projects Ltd., ITAT No. 84 of 2026 (dated 22.09.2026) reinforces two critical principles in income tax litigation. First, it confirms that the ITAT...

The Allahabad High Court, through its Division Bench in Kamlesh Kumar (Corpus) and Another v. State of U.P. and Others (Habeas Corpus Writ Petition No. 1222 of 2026), conclusively established that taking a person from their place of business on 15.08...

GST registration in India is governed by a carefully constructed architecture that goes well beyond the numerical turnover test in `Section 22`. When read together, `Section 22`, `Section 23` and `Section 24` show that registration can arise because ...

The ITAT Bangalore's ruling in ACIT Vs Brocade Communications Systems Pvt. Ltd. (IT(TP)A No. 167/Bang/2015, AY 2010–11) delivers a clear message: passing quantitative filters is a necessary but not sufficient condition for inclusion in a transfer pri...

The CESTAT Chennai ruling in Sankar Sealing Systems Pvt. Ltd. Vs Commissioner of GST & Central Excise authoritatively settles several interlinked questions around tool cost amortisation in Central Excise valuation. The Tribunal confirmed that where b...

The ITAT Delhi's ruling in Seaview Developers Pvt. Ltd. v. DCIT, ITA Nos. 2621 & 2719/Del/2024 establishes an important precedent on the correct tax characterization of capital reduction transactions. The tribunal drew a clear and principled distinct...

The ITAT Bangalore's ruling in Sovalaram Vs DCIT (ITA No. 928/Bang/2026) is a useful illustration of how balance sheet entries must be examined individually on their merits rather than collectively condemned on account of a general credibility concer...

The ITAT Kolkata’s decision in Shakambhari Ispat & Power Limited Vs DCIT offers a clear delineation between jurisdiction under the post‑01.04.2021 search‑reassessment regime and the evidentiary burden for sustaining additions. While the Tribunal acce...

The Rajasthan Authority for Advance Ruling, in Advance Ruling No. RAJ/AAR/2026-27/13 dated 04.08.2026 in the case of In re MTS-EIEL (JV) (GST AAR Rajasthan), conclusively held that the applicable GST rate on works contract services covered under HSN ...

The Kerala High Court's ruling in Kerala State Electricity Board Vs DCIT is an important precedent clarifying the scope and reach of the Minimum Alternate Tax provisions under `Section 115JB` of the Income Tax Act, 1961. The Court held that statutory...

The ITAT Bangalore's decision in Sunil Kumar Vs ITO, ITA No. 1428/Bang/2026 reaffirms the Karnataka High Court's settled position — established through N. Govindaraju v. ITO, 377 ITR 243 — that an Assessing Officer conducting reassessment proceedings...

The Bangalore ITAT's order in Sushma Ramesh Rao Vs DCIT, ITA No. 1912/Bang/2026 addresses a fact pattern that is both unusual and instructive: a revised return filed for AY 2019–20 allegedly carried income and TDS particulars belonging to AY 2020–21,...

The Bangalore ITAT's decision in Jagadguru Mouneshwar Pattin Sahakari Sangh Niyamit Kerur Vs ITO authoritatively settles the position that interest income earned by a credit co-operative society from temporary placement of surplus business funds in c...

The ITAT Delhi in Anil Chaudhary Vs ACIT set aside assessments framed under `Section 153C/143(3)` for AYs 2014-15 to 2019-20. For AY 2014-15, it applied CIT v. RRJ Securities Ltd. and CIT v. Jasjit Singh to hold that the year fell outside the permiss...

The ITAT Bangalore, in Marimuthu Durai Singh Vs DCIT, ITA No. 703/Bang/2026, condoned a delay of 86 days and admitted the appeal for assessment year 2017-18. After examining the records, the Tribunal found that the AO had passed an ex parte order und...

The Punjab and Haryana High Court's ruling in Ambey Construction Co. Vs DCIT, CRM-M No.8916 of 2023 draws a vital and often misunderstood line in income tax law: the fate of civil assessment proceedings and the continuation of criminal prosecution un...

The ICAI has formally announced the Chartered Accountants Foundation and Intermediate Examinations for January 2027 vide Announcement No. 13-CA (EXAM)/JANUARY/2027 dated 23 September 2026, issued under `Regulation 22` of the Chartered Accountants Reg...

The Gujarat High Court, in `PCIT Vs Sun Pharma Sikkim`, has affirmed the entitlement of `M/s. Sun Pharma Sikkim` to deduction under `Section 80IE` for A.Y. 2010-2011 and 2011-2012. The Court endorsed the concurrent findings of the CIT(A) and Tribunal...

The ITAT Bangalore, in ITA No. 2071/Bang/2025 (Hebbale Javarappa Santhosh Kumar Vs The Income Tax Officer), condoned a significant delay in filing a first appeal and remitted the assessment for AY 2017-18 back to the Assessing Officer. The original a...