AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The ITAT ruled that once jurisdiction under Section 153C is validly assumed, the assessing officer can consider information received from the Investigation Wing for assessments.
The Income Tax Appellate Tribunal (ITAT) dismissed an appeal due to the non-filing of Profit & Loss Account and Balance Sheet, critical for proving the status of an entity as a co-operative society under Section 80P.
The GST Network (GSTN) has announced forthcoming changes to the e-way bill system effective from August 1, 2026, which will make 'Ship-to' GSTIN mandatory and enhance e-way bill closure functionalities. This change is set to impact logistics and supply chain operations.
The Kerala High Court addressed a challenge to the income tax exemption for stipends received by medical postgraduate students, instructing the assessee to pursue available statutory remedies with a temporary stay on coercive actions.
The Income Tax Appellate Tribunal ruled that once jurisdiction under Section 153C is established, the Assessing Officer (AO) is entitled to consider further information from the Investigation Wing. This decision stems from a case where the assessee contested the lack of an adequate satisfaction note.
The Rajasthan High Court has set aside an ex parte GST appellate order, citing a breach of natural justice. The court requires a fresh hearing, emphasizing the necessity for all parties to be heard.
The Telangana High Court has issued a stay on the recovery of a sanctioned GST refund and related penalties, due to the Revenue's failure to formally challenge the refund sanction order. This ruling emphasizes the need for due process in tax recovery actions.
The Bombay High Court ruled that 20-kg imported pet food bags qualify as retail packs, subjecting them to a 20% basic customs duty. This classification has implications for import regulation and duty compliance.
In a significant ruling, the Karnataka High Court allowed an appeal by New India Assurance, adjusting the assessment of passive property income by recognizing the legal admissions in the deceased's Income Tax Return. The valuation of age proof was clarified under legal principles.
The Kerala High Court has reinstated a ten-year-old income tax appeal that was dismissed, stating that dismissal based solely on e-filing confusion disregards merits. This ruling emphasizes the importance of considering substantive issues despite procedural challenges.
The Kerala High Court ruled that banks cannot freeze accounts based on an expired prohibitory order under the Income Tax Act, advising Kotak Mahindra to allow account operations.
The Kerala High Court ruled that alternative remedies under the Income Tax Act do not preclude writ jurisdiction in challenges based on the nullity of an assessment order. This ruling invites deeper scrutiny of assessment processes in specific cases.
The CBDT has launched Form ITR-BN for taxpayers involved in income tax searches post-April 2026. This form specifically caters to block assessment cases, indicating a focused approach to handling such investigations.