The Bombay High Court held that sanction under Section 151(i) instead of Section 151(ii) for AYs 2016-17 and 2017-18 rendered reassessment notices invalid. It also quashed the consequential assessment orders and demand notices.
The Bombay High Court upheld the CESTAT’s finding that there was no evidence the Customs Broker advised the importer to violate customs laws or evade examination. It dismissed the Revenue’s appeal after holding that no substantial question of law arose.
The ITAT Pune held that Section 80-IAC does not require startups to complete three years before claiming the deduction. It directed the Assessing Officer to allow the deduction from the first eligible assessment year.
The Karnataka High Court held that filing a revision petition under Section 264 established the assessee’s knowledge of the tax demand. It upheld the refusal to condone the delay of about eight years in filing the appeal before the CIT(A).
Sensory judgement: A legislative comment on the expansion of the ‘mark’ and the scientific resolution of graphical representation under the Trademark Act, 1999
This article explains how Section 6(2)(b) of the CGST Act restricts dual GST proceedings on the same subject matter and tax period. It discusses jurisdictional conflicts between State and Central officers and the remedies available to taxpayers.
This article explains how the DPDP Rules 2025 operationalize the Digital Personal Data Protection Act, 2023 through phased implementation, consent management, breach reporting, and stronger privacy obligations. It highlights the key compliance measures businesses must prepare for.
This article explains why Indian courts generally refuse to enforce post-employment non-compete clauses under Section 27 of the Indian Contract Act. It also highlights the limited circumstances in which confidentiality obligations and service bonds remain enforceable.
This article explains why reassessment proceedings may be invalid if the Assessing Officer merely relies on Investigation Wing reports or Insight Portal information without forming an independent opinion. It highlights the importance of challenging jurisdiction before arguing the merits.
The Bombay High Court held that Section 41D of the Maharashtra Public Trusts Act does not authorize the Charity Commissioner to direct enrollment of new members or fresh elections. Orders issued beyond statutory powers were declared without jurisdiction.
