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Partial Agricultural Income Exemption Granted by ITAT Delhi in Grow More Case: Nursery Land Evidence Found Insufficient

Summary The ITAT Delhi SMC Bench, in Grow More Vs DCIT (ITA No. 6989/Del/2026) for Assessment Year 2021-22, adopted a middle path in adjudicating ...
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Navigating the 120-Day Written Statement Deadline in Commercial Suits Amidst COVID-19: An Analysis of the Bombay High Court and Supreme Court Rulings

Summary The litigation journey in Babasaheb Raosaheb Kobarne & Anr. Vs Pyrotek India Private Limited & Ors. highlights the dynamic evolution of procedural ...
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Service Tax on Joint Development and Redevelopment Projects: CESTAT Chennai Remands A.P. Constructions Case for Fresh Decision

Summary The CESTAT Chennai has treated the service tax implications on joint development and redevelopment projects undertaken by A.P. Constructions India ...
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E-Way Bill Part-B Omission Is a Technical Lapse, Not Tax Evasion: Allahabad High Court Quashes GST Penalty

Summary The Allahabad High Court's ruling in Maa Vindhyavasini Tobacco Pvt. Ltd. Vs State of U.P. And 2 Others firmly establishes that the non-generation ...
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Decoding Form 141 Schedule E: Comprehensive Guide to TDS Compliance on Property Acquisitions from Non-Residents

Summary The activation of Form 141 Schedule E on October 1, 2026, marks a definitive evolution in how resident individuals and HUFs report ...
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Section 151 Sanction Under Income Tax Act: Supreme Court Upholds Patna HC Ruling on Reassessment Approval Validity

Summary The Supreme Court's dismissal of the special leave petition in Venky Steels Pvt. Ltd. Vs CIT-II & Anr. effectively affirms the Patna High ...
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Karnataka High Court Upholds ITC Entitlement Under Retrospective Section 16(5) — Adjudication Order Quashed

Summary The Karnataka High Court's ruling in Shivneel Gas Sales Vs Assistant Commissioner of Commercial Taxes provides meaningful relief to assessees who ...
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Supreme Court Rules: Fresh Deduction Claims Cannot Be Raised Through Revision Without Filing Timely Revised Return

Summary The Supreme Court's ruling in Orissa Rural Housing Development Corporation Ltd. Vs ACIT conclusively settles a long-contested question in Indian ...
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Karnataka High Court Rules: Section 28 Interest on Land Acquisition Compensation Exempt from TDS Deduction

Summary The Karnataka High Court, in Ramakrishnappa Vs Special Land Acquisition Officer, has unequivocally held that interest awarded under Section 28 of ...
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UPSRTC's Yatri Plaza Scheme Fees Not Taxable as Declared Service: CESTAT Allahabad

Summary CESTAT Allahabad, in the case of Regional Manager Uttar Pradesh State Road Transport Corporation Vs Commissioner CGST & Central Excise, set aside ...
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Supremacy of Arbitration Seat Over General Jurisdiction Clauses: An Analysis of the Delhi High Court Ruling

Summary The Delhi High Court's judgment in Sunil Kumar Chandra Vs Spire Techpark Pvt Ltd (Delhi High Court) serves as a vital precedent for drafting ...
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Delhi High Court: Service Tax Authorities Cannot Issue Non-Statutory Clarifications — Bajaj Capital Ltd. vs UOI & Anr

Summary The Delhi High Court, in Bajaj Capital Ltd. Vs UOI & Anr, disposed of a writ petition challenging a service tax department letter dated 07.05.2007 ...