The Madras High Court held that purchase tax under Section 7A of the TNGST Act cannot be imposed merely because the seller failed to remit sales tax.
The Punjab & Haryana High Court held that tax officers cannot block a taxpayer’s electronic credit ledger under Rule 86-A beyond the ITC actually available.
ITAT Mumbai upheld relief granted by CIT(A) to Aishwarya Rai Bachchan, holding that the AO failed to record satisfaction before rejecting the assessee’s suo-moto disallowance under Section 14A. The Tribunal found the additional disallowance of ₹4.11 crore excessive and unsupported by evidence.
Overview of special tax regimes for Individuals, Companies, HUFs, and Co-operative Societies under Sections 115BA to 115BAE of the Income Tax Act.
Learn about the tax treatment of key retirement benefits in India, including gratuity, pension, leave encashment, provident fund, NPS, voluntary retirement, and retrenchment compensation under the Income-tax Act.
ITAT Ahmedabad upheld annulment of a ₹1.73 crore assessment, ruling that Section 148 notice was issued in name of a person who had died four years earlier. Tribunal affirmed that proceedings against a deceased person are a fatal jurisdictional defect and void ab initio.
The Supreme Court struck down Bihar Registration Rules requiring proof of Jamabandi/mutation for property registration. The Court ruled that mutation is a fiscal entry that does not confer title, and making it mandatory for registration is ultra vires the Registration Act, 1908.
Gujarat High Court granted anticipatory bail to a Chartered Accountant accused of alleged GST evasion, holding that custodial interrogation was unnecessary and liberty must be protected.
The Supreme Court upheld the disqualification of a councillor for suppressing her Section 138 NI Act conviction in her nomination affidavit. The Court ruled that concealment of criminal records violates voters’ right to informed choice and voids election results.
The Supreme Court set aside lower court decrees, holding that an unregistered “Palupatti” (family partition memo) is admissible for the collateral purpose of proving severance of joint family status and separate possession. This ruling confirms that a family arrangement, when corroborated by conduct and revenue records, validates the disruption of joint ownership.
