The Supreme Court dismissed Arham Infra Developers’ petitions against GST assessments, holding that alternate statutory appeals under Section 107 of the CGST Act must be exhausted before invoking writ jurisdiction.
CBDT Notification 155/2025 confers concurrent powers on the Commissioner of Income Tax, CPC Bengaluru, to rectify apparent errors in assessment orders and issue demand notices for cases processed through the CPC interface, effective immediately.
Ministry of Finance has issued new rules enabling bank account holders to nominate up to four individuals, either successively or simultaneously, for deposits, lockers, and safe custody articles effective from November 1, 2025.
The MP High Court granted a divorce, ruling that a wife persistently ridiculing her husband as an alcoholic in his social circle, based on unproven allegations, amounts to mental cruelty.
In a search assessment dispute, the ITAT Delhi struck down an addition of cash payments, concluding that the diary entries used as evidence were rough, unsigned jottings with no established link to the taxpayer’s finances beyond speculation. The entire addition was deleted as the diary lacked legal evidentiary value.
Delhi ITAT dismissed Revenue’s appeal, upholding deletion of a Rs.19.18 crore protective addition against an alleged entry operator. Ruling affirmed that since AO accepted assessee as a commission agent, only estimated commission income, and not entire turnover, was taxable in agent’s hands.
ITAT Delhi dismissed Revenue’s appeal for AY 2017-18, confirming CIT(A)/NFAC’s deletion of disallowances on fixed deposit interest, bad debts, software expenses, inter-office adjustments, and depreciation on investments. Tribunal relied on consistent precedents, RBI/ICDS guidelines, and prior assessments to uphold the bank’s claims.
The Supreme Court clarified that a minor, on attaining majority, does not need to file a formal suit to cancel a guardian’s unauthorized sale of their property. The act of the former minor executing a fresh sale deed is sufficient conduct to legally repudiate the voidable transaction, making the subsequent sale valid.
The Allahabad High Court stayed a ₹110 Cr GST demand on Dabur India’s Hajmola Candy, citing a Supreme Court precedent that previously settled the product’s classification issue.
CBDT’s 2025 Search & Seizure Manual guides tax officers on lawful, tech-driven investigations under Sections 132–132B of the Income Tax Act.
