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Andhra Pradesh High Court Clarifies Provisional Attachment Standards: Orders Release of Recovered GST Amounts Subject to Undertaking, Post 10% Pre-Deposit Compliance
Wingtech Mobile Communications (India) Pvt. Ltd. vs. Deputy Commissioner & Ors.
(2025) TaxCorp(IDT) 11547 (HC-AP)
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Supreme Court Declines SLP in Major GST Fraud Case; Upholds Statutory Remedies and Sets New Appeal Deadline
MHJ Metaltechs Private Limited Vs Central Goods And Services Tax, Delhi
(2025) TaxCorp(IDT) 11546 (HC-GUJARAT)
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Delhi High Court Upholds Revenue’s Power of Seizure under Section 132: “Reasons to Believe” and Good Faith Sufficient Despite Procedural Irregularities—Assessee’s Failure to Produce Documentation Fatal
Raj Krishan Gupta And Ors Vs PCIT
(2025) TaxCorp(LJ) 36763 (HC-DELHI) · Section 132
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ITAT Mumbai Upholds PCIT’s Jurisdiction Under Section 263: Assessment Order Set Aside for Failure to Inquire Into Section 80G Deduction During Complete Scrutiny
ABM Knowledgeware Limited Vs Assessing Officer
(2025) TaxCorp(LJ) 36762 (ITAT-MUMBAI) · Section 263
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Mumbai ITAT Declines to Condone 720-Day Appeal Delay: Demise of CFO Not Justifiable When Tax Compliance Continues Unaffected
Bombay Oxygen Investments Ltd Vs DCIT
(2025) TaxCorp(LJ) 36761 (ITAT-MUMBAI)
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Kolkata ITAT Upholds Interest Disallowance on Differential Rates for Related Party Advances Under Section 57(iii)
Raj Kumar Goenka Vs DCIT
(2025) TaxCorp(LJ) 36760 (ITAT-KOLKATA) · Section 57
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Rajkot ITAT Upholds Depreciation on Goodwill from Court-Sanctioned Amalgamation: Revenue Barred from Reopening Genuineness Post-NCLT Approval
Gandhi Realty (India) Private Limited Vs Assistant Commissioner of Income tax
(2025) TaxCorp(LJ) 36759 (ITAT-RAJKOT) · Section 32(1)
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Karnataka High Court Sets Aside GST Demand and Penalty on JSW Steel for Denial of Cross-Examination, Citing Violation of Natural Justice in Reliance on Third-Party Statements
JSW Steel Limited vs Joint Commissioner of Central Tax & Central Excise & Ors
(2025) TaxCorp(IDT) 11545 (HC-KARNATAKA)
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Supreme Court Confirms: Confiscation Proceedings Under Section 130 Invalid for Stock Discrepancies Detected During Survey—Initiation Under Sections 73/74 Required
Additional Commissioner Grade-2 & anr. Vs Dayal Product
(2025) TaxCorp(IDT) 11544 (SC)
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Allahabad High Court: Confiscation and Penalty Under Section 130 Not Sustainable for Stock Discrepancy Discovered During Survey—Proper Course is Section 73/74 Proceedings
Dayal Product vs Additional Commissioner Grade-2 And Another
(2025) TaxCorp(IDT) 11543 (HC-ALLAHABAD)
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ITAT Mumbai Remands Crypto-Related Addition Deletion—CIT(A) Faulted for Ignoring AO’s Evidence Deficiency Findings in Bitcoin Purchase and Cash Credit Case
Shahid Shabbir Godil Vs Income Tax Officer
(2025) TaxCorp(LJ) 36756 (ITAT-MUMBAI)
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ITAT Ahmedabad Rules in Favour of Trust: Six-Year Window for Utilisation of Accumulated Income Under Section 11(3) Prevails for Pre-2022 Accumulations
Meshri Mahajan Vanda Vs Income Tax Officer
(2025) TaxCorp(LJ) 36755 (ITAT-AHMEDABAD) · Section 11(3)
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Delhi High Court Confirms Disallowance of Late Employees’ Contribution to EPF/ESI Despite Pre-ITR Payment; Clarifies Prospective Applicability of Explanation 5 to Sec. 43B
Woodland (Aero Club) Private Limited Vs ACIT
(2025) TaxCorp(LJ) 36754 (HC-DELHI) · Section 43B
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Chhattisgarh High Court Reinstates Addition on Unexplained Share Capital: Assessee’s Failure to Prove Genuineness under Section 68 Upheld
Agrawal Infrabuild Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36753 (HC-CHHATTISGARH) · Section 68
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Bombay High Court Declines IT Department Appeal in Bennett Coleman Case, Rules CBDT Monetary Thresholds Apply Retrospectively to Pending Appeals
Bennet Coleman & Co. Ltd Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 36752 (HC-BOMBAY)
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Delhi High Court Remands GST Demand Against Kurlon Retail Ltd. Over Service Deficiency in Notice Delivery; Directs Proper Hearing and Portal Access for Assessee
Kurlon Retail Limited v. Sales Tax Officer & Ors
(2025) TaxCorp(IDT) 11542 (HC-DELHI)
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Bombay High Court Orders Refund of GST Paid Under Protest by Developer, Holds No Tax Liability Arises on JDA Absent Conveyance: Limitation Bars Revenue Action
Provident Housing Ltd. vs Union of India & Others
(2025) TaxCorp(IDT) 11541 (HC-BOMBAY)
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Sikkim High Court Division Bench Rules ITC Refund on Business Closure Must Align with Section 54, Overturns Single Judge’s Order Granting Refund to SICPA India Pvt. Ltd.
Union of India vs SICPA India Private Limited
(2025) TaxCorp(IDT) 11540 (HC-SIKKIM)
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Madras High Court Invalidates GST Demand of Rs. 37 Crores Against Instakart Services for Clubbing Multiple Financial Years in a Single Order; Permits Fresh Proceedings Year-wise
Instakart Services Private Limited vs The Additional Commissioner
(2025) TaxCorp(IDT) 11539 (HC-MADRAS)
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Madras High Court Invalidates Clubbed GST Show Cause Notices Covering Multiple Financial Years: Orders Quashed for Breach of Statutory Mandate
Smt R Ashaarajaa vs Senior Intelligence Officer
(2025) TaxCorp(IDT) 11538 (HC-MADRAS)
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