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Mumbai ITAT Rules Share of Loss from Partnership Firm Cannot Be Added Back for MAT Purposes under Section 115JB in Absence of Express Provision
The Birla Group Holding Private Limited Vs ACIT
(2025) TaxCorp(LJ) 36706 (ITAT-MUMBAI)
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Mumbai ITAT Rejects Revenue’s Sales Suppression Allegation Based Solely on Single-Day CCTV Footage; Upholds Deletion of Additions Lacking Incriminating Evidence
Late Ramesh Pannalal Ranawat Vs Dy. CIT
(2025) TaxCorp(LJ) 36705 (ITAT-MUMBAI)
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Supreme Court Upholds Andhra Pradesh High Court’s Quashing of CGST-Based Recovery for Legacy Excise Dues; Revenue Directed to Pursue Remedies under Central Excise Act, 1944
UOI & Ors. vs. Ravindra Muthavarapu Etc.
(2025) TaxCorp(IDT) 11505 (SC)
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AAR Tamil Nadu Clarifies: Traders Not Liable Under Reverse Charge for Purchases from Unregistered Suppliers of M-Sand, P-Sand, Boulders, Blue Metals, and Bricks
In the matter of Amman Blue Metals
(2025) TaxCorp(IDT) 11504 (AAR)
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Gujarat AAR Decides 12% GST Rate for Metal Film Roll Cutting: Excludes Textile Job Work Concession
In the matter of Kanika Exim
(2025) TaxCorp(IDT) 11503 (AAR)
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Gujarat AAR Confirms 5% GST on Diagnostic Test Kits Predominantly Comprising Antisera under HSN 3002; Rejects HSN 3822 Classification
In the matter of Beacon Diagnostics Pvt. Ltd.
(2025) TaxCorp(IDT) 11502 (AAR)
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Delhi High Court Upholds Email Service of Notice Under CGST Act; Penalizes Petitioner for Concealment and Dismisses Writ on Natural Justice Grounds
Mathur Polymers vs. UOI & Ors.
(2025) TaxCorp(IDT) 11501 (HC-DELHI)
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Gujarat AAR Rules Non-Edible Castor Oil Extracted via Hexane from Spent Earth as Vegetable Oil under HSN 1518; GST Rate Fixed at 5% Amidst Competing Notifications
In the matter of Vinayak Agro Industries
(2025) TaxCorp(IDT) 11500 (AAR)
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Delhi ITAT (Third Member) Invalidates Reassessment for Defective Service of Notice u/s 148: Affixture Procedure Not Duly Followed, Notice Sent to Wrong Address
Highvista Buildcon P. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36697 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Keller Asia Pacific Ltd.: Service Receipts Not Taxable as Fees for Technical Services under India-Singapore DTAA Due to Lack of ‘Make Available’ Condition
Keller Asia Pacific Ltd Vs ACIT
(2025) TaxCorp(LJ) 36696 (ITAT-DELHI)
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ITAT Bangalore Rules Incidental Interest Incomes of SEZ Units as Eligible for Section 10AA Deduction: Infosys Ltd. Prevails
Infosys Limited Vs DCIT
(2025) TaxCorp(LJ) 36695 (ITAT-BANGALORE) · Section 10AA
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Supreme Court Quashes Income Tax Prosecution for Willful Evasion After Settlement Commission Immunity; Rebukes Department for Flouting CBDT Circular and Imposes Costs
Vijay Krishnaswami Vs The DCIT
(2025) TaxCorp(LJ) 36694 (SC)
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Delhi High Court Affirms Validity of GST Orders Served via E-Mail and Clarifies DRC-07 Upload Delay Does Not Invalidate Adjudication: No Limitation Breach for Order on Fraudulent ITC Availment
Rishi Enterprises. Vs. Additional Commissioner Central Tax Delhi North & Anr
(2025) TaxCorp(IDT) 11499 (HC-DELHI)
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Madras High Court Sets Aside GST Assessment Order for Non-Consideration of Assessee’s Reply; Allows Fresh Adjudication Post Complete Submission
Pio Agencies Vs. The Deputy State Tax Officer-2 & Anr.
(2025) TaxCorp(IDT) 11498 (HC-MADRAS)
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Calcutta High Court Sets Aside GST Penalty for Goods in Transit: Failure to Verify Supplier’s Claims Proves Fatal for Department
Sandip Kumar Pandey & Anr. vs. The Assistant Commissioner of State Tax
(2025) TaxCorp(IDT) 11497 (HC-CALCUTTA)
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Madhya Pradesh High Court Upholds CGST Show Cause Notice Against SaaS Company: Distinguishes Roles of Investigating and Adjudicating Authorities in GST Proceedings on Cross-Border Student Recruitment Services
Study Metro Edu Consultants Pvt. Ltd. vs. Joint Director & Ors.
(2025) TaxCorp(IDT) 11496 (HC-MP)
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Karnataka High Court Quashes Unreasoned Blocking of ITC Ledger; Orders Immediate Unblocking with Safeguards
The Lead Factory vs. The Assistant Commissioner of Commercial Taxes
(2025) TaxCorp(IDT) 11495 (HC-KARNATAKA)
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Delhi High Court Quashes GST Refund Rejection on Zero-Rated Exports: LUT Filing Date Not a Bar, Orders Refund with Interest
Alkesh Tacker Vs. Union of India & Ors.
(2025) TaxCorp(IDT) 11494 (HC-DELHI)
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Delhi High Court Upholds Validity of Consolidated GST Order for Multiple Years and Service of DRC-07 via Email Amidst Mass Fraud Allegations
Suresh Kumar vs. Commissioner CGST Delhi
(2025) TaxCorp(IDT) 11493 (HC-DELHI)
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ITAT Ahmedabad Upholds Indexed Cost of Improvement Despite Cash Payment; Orders Proportionate Section 54 Exemption After Two-Decade-Old Property Sale
Dilip Mohandas Devani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36693 (ITAT-AHMEDABAD)
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