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Kerala AAR Clarifies GST Classification and ITC Eligibility for Sweet Shops: Distinction Between Supply of Goods and Restaurant Services, and Taxation Through E-Commerce Platforms
In the matter of Shubhan Treats
(2025) TaxCorp(IDT) 11330 (AAR)
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Telangana High Court Invalidates Reassessment Notices by Jurisdictional AO in Central Charge Cases; Emphasizes Mandatory Faceless Assessment Post April 1, 2021
Kings Pride Infra Projects Pvt Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36538 (HC-AP)
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Hyderabad ITAT Disallows Goodwill Depreciation on Intra-Group Amalgamation; Censures Dual Valuation and Mauritius Structuring as Tax Avoidance
Invesco (India) Private Limited Vs The DCIT
(2025) TaxCorp(LJ) 36537 (ITAT-HYDERABAD)
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Delhi ITAT Declares Digitally Unsigned Assessment Order Under Section 143(3) r.w. Section 144C(13) as Void; Order Quashed for Non-Compliance with Statutory Requirements
Outsystems Singapore Pte. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36536 (ITAT-DELHI)
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ITAT Ahmedabad Quashes Section 263 Revision: No Erroneous Allowance of Depreciation on Goodwill; Computational Errors Not Sufficient for Revisionary Jurisdiction
Bakeri Projects Pvt. Ltd Vs The DCIT
(2025) TaxCorp(LJ) 36535 (ITAT-AHMEDABAD)
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Karnataka High Court Quashes IGST Demand on Expatriate Secondment: Deeming Fiction and Employer-Employee Relationship Prevail
Alstom Transport India Ltd. vs. Commissioner of Commercial Taxes & Ors.
(2025) TaxCorp(IDT) 11327 (HC-KARNATAKA)
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Supreme Court Upholds Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds: Revenue’s SLP Dismissed
UOI & Ors. vs. Tirth Agro Technology Pvt. Ltd. & Ors.
(2025) TaxCorp(IDT) 11326 (SC)
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Bombay High Court Orders Removal of Fraudulently Linked Aadhar and PAN from GST Portal; Rebukes Multiple Authorities for Grave Inaction in Identity Misuse Case
Vilas Prabhakar Lad Versus UIDAI & Ors
(2025) TaxCorp(IDT) 11325 (HC-BOMBAY)
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Cochin ITAT Quashes PCIT’s Section 263 Revision for KTDFC: Depreciation on Toll Rights and Rental Income Classification Held Not Erroneous Amid Judicial Divergence
Kerala Transport Development Finance Corporation Limited Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36534 (ITAT-COCHIN)
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Delhi ITAT Denies Section 13A Exemption to Political Party for Belated Return, Reiterates Strict Compliance with Statutory Due Date
Indian National Congress All India Congress Committee Vs DCIT
(2025) TaxCorp(LJ) 36533 (ITAT-DELHI) · Section 13A
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Ahmedabad ITAT: Amount Received on Relinquishment of Land Rights Without Ownership Documents Taxable Under Section 56(2)(vii)(b), Not LTCG
Hiren Rameshbhai Patel Vs The Dy.CIT
(2025) TaxCorp(LJ) 36532 (ITAT-AHMEDABAD) · Section 56(2)(vii)(b)
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ITAT Mumbai Quashes ₹1.4 Crore Section 56(2)(viib) Addition, Validates Share Valuation at ₹200 Based on Intrinsic and Prospective Business Value for Pre-AY 2013-14 Allotment
Tutor Investment & Finance Pvt Ltd Vs Income-tax Officer
(2025) TaxCorp(LJ) 36531 (ITAT-MUMBAI) · Section 56(2)(viib)
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Mumbai ITAT Orders Reassessment of Rs. 143.32 Cr Advances: Revenue Recognition Timing and Contractual Terms to be Re-examined in Power-Driven Pumps Manufacturer’s Case
KSB Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36530 (ITAT-MUMBAI)
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Delhi High Court Quashes Recovery Notices Against Assessee After 10% Pre-Deposit: Relief Granted Due to Non-Operational GST Tribunal and CBIC Circular
Kusum Healthcare Private Limited Vs Assistant Commissioner, Division Okhla, Cgst Delhi South Commissionerate & Ors
(2025) TaxCorp(IDT) 11321 (HC-DELHI)
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Himachal Pradesh High Court Sets Aside GST Demand for Procedural Lapses: Orders Fresh Consideration in Absence of GST-ASMT-10 and DRC-01A
Hindustan Construction Company Limited vs Union of India and Others
(2025) TaxCorp(IDT) 11320 (HC-HP)
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Gujarat High Court Quashes DRC-01 Show Cause Notice Issued Without Stating Reasons, Orders Fresh Hearing for Assessee
Maruti Enterprise Vs State Of Gujarat & Ors.
(2025) TaxCorp(IDT) 11319 (HC-GUJARAT)
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Bombay High Court Remands GST Refund Case on Plastic Toys Due to Appellate Authority’s Non-Consideration of All Assessee’s Arguments
CMP Euro Technoplast Pvt Ltd vs Union of India
(2025) TaxCorp(IDT) 11318 (HC-BOMBAY)
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Delhi High Court Affirms Decree for Refund of Advance Payment in Granite Supply Dispute; Rejects Allegations of GST-Evasion Scheme as Baseless
GS Marbles vs. Shree Granites
(2025) TaxCorp(IDT) 11317 (HC-DELHI)
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Chennai ITAT Directs Segregation of Film Rights Receipts: Theatrical Distribution Payments from India to Hungary-Based Assessee Not to be Treated as Royalty under Explanation 2 to Section 9(1)(vi) and Article 12, India-Hungary DTAA
Gem Entertainment KFT Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36529 (ITAT-CHENNAI) · Section 9(1)(vi)
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Karnataka High Court Invalidates Reassessment Order Against Deceased Taxpayer for Failure to Serve Notice on Legal Heirs
MR. SURESH KUMAR CHANNAPPA Vs DCIT
(2025) TaxCorp(LJ) 36528 (HC-KARNATKATA)
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