Legal News & Insights

Call for Papers: NLU Jodhpur’s Journal of IP Studies

National Law University, Jodhpur is inviting submissions for its Journal of Intellectual Property Studies, with a deadline of July 15, 2026.

Tax & Compliance Calendar: November 2026

Key deadlines for income tax, GST, and corporate filings in November 2026, including due dates for TDS returns, GSTR-3B, and MCA e-filings.

ITAT: Suspicion Cannot Replace Proof in Tax Assessments

ITAT stresses evidentiary standards in tax proceedings, ruling that suspicion cannot substitute proof when verifying transactions supported by reconciliations and e-way bills.

ITAT Examines Taxation of Seafarer’s Foreign Salary

ITAT evaluates taxability of ₹48.86 lakh salary earned by Indian seafarer on foreign ships, focusing on residential status and 182-day rule under Income Tax Act.

ITAT Clears TDS Disallowance on Export Commission

ITAT deletes TDS disallowance on export commission paid to non-residents without Indian PE, holding such income not taxable in India under domestic law or tax treaties.

ITAT Upholds 60% Depreciation on UPS Systems

The ITAT affirmed 60% depreciation on UPS batteries under block of assets, and allowed additional depreciation on mining machinery, following consistent judicial precedent favouring the assessee.

ITAT Condones 388-Day Delay for 94-Year-Old Farmer

The ITAT has condoned a 388-day delay in filing appeal by a 94-year-old farmer, citing advanced age and lack of digital access, and remanded a ₹48.81 lakh demonetization addition for fresh adjudication.

Orthodontic Sheets Are Plastic, Not Dental Devices

ITAT Grants Enhanced Leave Encashment Exemption to ONGC Retiree

The ITAT ruled that an ONGC retiree is eligible for an enhanced leave encashment exemption of ₹25 lakh, despite retiring before the 2023 notification.

NCLT Admits ₹11.83 Crore Insolvency Plea Based on Financial Debt Evidence

The NCLT has admitted an insolvency plea for ₹11.83 crore, confirming financial debt through bank records and substantiated default.

NCLT Orders Liquidation Due to Lack of Viable Resolution Plan

The NCLT has ordered liquidation of a company after no viable resolution plan was presented, despite attempts to extend the expression of interest (EOI) process.

CESTAT Quashes Retrospective Service Tax Demand on Pre-2016 Mining Rights

The CESTAT has quashed a ₹7.14 crore service tax demand on mining rights established before 2016, ruling it non-taxable.

CESTAT Quashes ₹98 Lakh Demand for Refractory Bricks CENVAT Credit

The CESTAT has quashed a ₹98 lakh demand against used refractory bricks, affirming they are inputs, not capital goods, thus Rule 3(5A) is inapplicable.