Tax & Legal Articles

The decision in Burgess English Senior Secondary School Vs ITO serves as a vital safeguard for constituent units of larger societies and trusts. It clarifies that the mere possession of a separate PAN by a branch or a school for administrative or ban...

The ITAT Bangalore's ruling in IKA India Pvt. Ltd. vs ACIT for AY 2013-14 delivers important guidance on several contested aspects of transfer pricing law in India. Most significantly, the Tribunal affirmed that adjustments for capacity underutilisat...

The Bombay High Court's ruling in SHL (India) Private Limited Vs DCIT firmly establishes that compliance with `Section 144C(1)` of the Income Tax Act, 1961 is a non-negotiable statutory obligation in cases involving transfer pricing adjustments for e...

The Delhi High Court's ruling in BSES Rajdhani Power Ltd. Vs PCIT firmly reinforces the width of the Commissioner's revisional jurisdiction under `Section 263` of the Income-tax Act, 1961. The Court drew a clear and practically important distinction ...

The Supreme Court's decision in Delhi Race Club (1940) Ltd. & Ors. Vs State of Uttar Pradesh & Anr. reaffirms a foundational principle of criminal law: not every commercial default is a crime. When a buyer fails to pay the agreed price for goods rece...

The ITAT Mumbai's ruling in Shirish Chandrakant Shah Vs DCIT delivers two distinct outcomes — one favourable and one unfavourable to the assessee. On the question of jurisdiction under `Section 153C` of the Income-tax Act, 1961, the Tribunal firmly u...

The CESTAT Mumbai's ruling in the matter of Winsor Enterprises Vs. Commissioner of Customs is a landmark affirmation of the principle that electronic evidence in customs proceedings must strictly comply with the procedural safeguards prescribed under...

The revised APA framework under the Income Tax Act, 2025 and the Income Tax Rules, 2026 represents a substantive modernisation of India's transfer pricing advance agreement mechanism. By consolidating Form 3CED and Form 3CEDA into a single Form 51, i...

The ITAT Mumbai's ruling in DCIT Vs Haware Construction Private Limited decisively settles the question of whether the Annual Lettable Value of completed but unsold real estate units held as stock-in-trade can be taxed as income from house property. ...

The ITAT Mumbai's ruling in Estate of Vasant Patki Vs DCIT settles a nuanced but practically important question in the taxation of deceased persons' estates. The Tribunal has unequivocally held that even where multiple executors are involved, the inc...

The fast-track merger mechanism under `Section 233` of the `Companies Act 2013` offers a highly efficient, cost-effective alternative to traditional tribunal-driven restructuring. By empowering the Regional Director to sanction schemes for specific c...

The ITAT Rajkot, in the case of ITO Vs Porbandar Credit Cooperative Society Ltd., examined a Revenue appeal arising from the NFAC's deletion of a `Section 68` addition of Rs. 28,79,24,353/that had been made on account of cash deposits in a savings ba...

The Kerala High Court, in Joe Antony Vs ITO, dealt with writ petitions filed by Medical Post Graduation students whose claims for exemption under `Section 10(16)` of the Income Tax Act, 1961 were rejected by the assessing authority. While the Court a...

The Kerala High Court's decision in Giju Purapadathil Mathai Vs CIT firmly establishes that an assessee who mortgages his property — even as a third-party surety — remains fully liable for capital gains tax when that property is auctioned by the bank...

The ITAT Bangalore's ruling in Etisalat Software Solutions Pvt. Ltd. Vs DCIT serves as a vital touchstone for transfer pricing assessments involving captive software development centers. By strictly enforcing the turnover filter (Rs. 200 crore to Rs....

The Kerala High Court, in the matter of Chimera Industrial And Development Pvt. Ltd. Vs State Tax Officer, declined to entertain a writ petition challenging an assessment order passed under `Section 25(1)` of the KVAT Act. The assessee's primary grie...

The Income Tax Department, through the Central Board of Direct Taxes, has streamlined the process for resident assessees to obtain Tax Residency Certificates under the Income Tax Rules, 2026. `Rule 75`, which replaces the erstwhile `Rule 21AB` of the...

The CESTAT Chennai's ruling in the case of Toyota Kirloskar Auto Parts Private Limited Vs Commissioner of Customs (CESTAT Chennai) serves as a vital precedent in the realm of customs classification. It reinforces the legal doctrine that specific tari...

The judicial pronouncement in PKL Limited Vs Joint Commissioner by the Kerala High Court highlights the delicate balance between strict statutory compliance and the principles of natural justice. The case revolved around an assessee who, while attemp...

The Supreme Court, in Deepak Gaba And Others Vs State of Uttar Pradesh And Another, has categorically held that disputes arising from dealer–company commercial relationships, such as conflicting statements of account, alleged excess billing, or non-a...

The Madras High Court, in Tvl Annai Enterprises Vs Deputy State Tax Officer, declined to affirm the outright rejection of an amnesty application filed under `Section 128A` of the Central Goods and Services Tax Act, 2017, and instead remanded the matt...

The Supreme Court's judgment in Seetharama Shetty Vs Monappa Shetty (Supreme Court of India) serves as a critical procedural compass for civil courts and revenue authorities handling stamp duty disputes. The ruling unequivocally distinguishes between...

The Telangana High Court, in the matter of Vijayanta Engineering Enterprises Vs Deputy State Tax Officer, disposed of a writ petition challenging GST registration cancellation by directing the petitioner to pursue the statutory revocation mechanism u...

The ITAT Mumbai's consolidated order in DCIT Vs Deepak Nitrite Limited serves as a definitive guide on several complex corporate taxation issues. For AY 2016-17, the Tribunal protected the assessee's rights by ruling that DSIR quantification was not ...

The CESTAT Ahmedabad ruling in BGP International Vs Commissioner (CESTAT Ahmedabad) offers important guidance on the classification of Nicotine Sulphate and the contours of the extended limitation period under `Section 11A`. The Tribunal recognised N...

The ITAT Mumbai's consolidated order in Tata Projects Limited Vs DCIT serves as a significant touchstone for interpreting business expenditures and statutory deductions. By remanding the issue of Defect Liability Period expenses, the tribunal reinfor...

The ITAT Mumbai’s ruling in DBS Bank Limited Vs ADIT provides significant guidance on multiple contentious international tax and transfer pricing issues involving a foreign bank’s Indian PE. The Tribunal reaffirmed that interest paid by an Indian PE ...

The Madras High Court, in Pradeep Kothari Vs Official Liquidator, allowed an application seeking permission to appoint an Advocate specializing in income tax matters in connection with ongoing liquidation proceedings. The Income Tax Department had lo...

The GSTAT Thane Bench in Tata Unistore Limited Vs Commissioner CGST & Ex. has reaffirmed a crucial principle for assessee‑friendly transitional jurisprudence: GST authorities cannot retrospectively re‑adjudicate pre‑GST credits under the guise of ver...

The CESTAT Mumbai has decisively held that a licence to use pre-existing technical know-how and trademarks, as in the Skoda arrangement, does not amount to Consulting Engineer Service under the Finance Act, 1994. The Tribunal differentiated between l...