SC expunges Kerala HC’s surprise directions for fee refixation and vigilance inquiry, affirming that a litigant cannot be placed in a worse position in their own writ petition.
The Karnataka High Court ruled that when reassessment is based solely on material seized from a third-party search, the Income Tax Department must follow the specific procedure under Section 153C of the IT Act, not the general Section 147.
Kerala High Court rules employees cannot claim TDS credit if employer fails to deposit deducted tax; directs IT Dept to act against defaulting employer.
The Competition Commission of India (CCI) is reviewing allegations of abuse of dominance by Alphabet Inc. (Google) following the unilateral termination of Liberty Infospace’s developer account for its HRMS app.
ITAT Pune ruled a trust’s passive rental income, even if substantial, is not a “business activity” under Sec 2(15) proviso if utilized for charitable objects, directing Sec 12A registration.
The Karnataka High Court ruled in favor of United Spirits Ltd., directing the DCIT to immediately refund ₹60.45 crore. The court held that the adjustment of the refund against a non-existent and time-barred tax demand was illegal, reinforcing the strict limitation under Section 153(7) of the Income Tax Act, 1961.
Read how the ITAT ruled the AO violated natural justice by ignoring confirmations and evidence for bank receipts and share sale proceeds. The Tribunal confirmed the deletion of all additions related to loans and advances.
Karnataka HC rules compensation for land acquired by KIADB is exempt from income tax under Section 96 of the 2013 Land Act and confirms the refund of collected TDS.
N.T. Rahamathulla Khan Associates vs PCIT: High Court grants stay on tax demand, following precedent to protect the assessee from coercive recovery pending appeal outcome.
Karnataka HC quashes reassessment and penalty orders after finding the Jurisdictional AO initiated Sec 148A proceedings outside the scope of the Faceless Regime (Sec 151A).
