Summaries of the latest case law updates, curated for Indian businesses, startups, and compliance professionals.
Case Law Updates
Showing 37 recent updates in this category.
GSTAT Agra upheld a ₹26.80 lakh penalty as delayed documents failed to establish genuine transactions or the claimed destination outside Uttar Pradesh. The post Undeclared Goods and Unverified Documen…
GSTAT Ghaziabad dismissed a departmental appeal involving ₹2,23,696 tax, as no exception to the ₹20 lakh monetary limit was established. The post Departmental Appeal Below ₹20 Lakh Dismissed Without P…
ITAT Ahmedabad treats land sale as capital gains, orders holding-period verification and deletes ₹49.64 lakh business trust dividend addition. The post Land Sale Taxable as Capital Gains, Not Business…
Punjab and Haryana HC upheld ED arrests under Section 19 PMLA despite later ECIR addendum and challenges to predicate FIRs. The post PMLA Arrest Valid Despite Later Addition of FIRs to ECIR: P&H HC ap…
Supreme Court grants bail to Arvind Walia; Section 45 PMLA cannot override Article 21 liberty safeguards. The post PMLA Bail: Supreme Court Says Twin Conditions Cannot Justify Indefinite Detention app…
ITAT Delhi restricts unaccounted cash sales addition to ₹20 lakh, rejecting unsupported 25% gross profit estimation for AY 2022-23. The post ITAT Delhi Restricts ₹2.45 Crore Cash Sales Addition to ₹20…
ITAT Jaipur quashes reassessment for defective Section 151 approval, deletes ₹19.81 lakh LIC addition and cancels penalties and interest. The post Mechanical Section 151 Approval Invalidates Reassessm…
Supreme Court disallows belated Order VII Rule 11 application after evidence closes, restores plaint and orders speedy disposal of suit. The post Order VII Rule 11 Application Cannot Delay Suit at Fin…
ITAT Kolkata dismisses appeal delayed by 2628 days as assessee failed to seek condonation, rectify filing defects or explain disputed signatures. The post ITAT Kolkata Dismisses Appeal Delayed 2628 Da…
Supreme Court rejects company's impleadment in service charges suit: incorporation did not prove succession; belated application lacked merit. The post Company Incorporation Certificate Alone Cannot P…
Supreme Court upholds Madras HC ruling quashing reassessment based on change of opinion where the assessee had disclosed all material facts. The post Reassessment on Change of Opinion Invalid Even Wit…
Bombay HC declines to quash reassessment proceedings against Molbio Diagnostics, holding that disputed expenditure requires factual examination. The post Bombay High Court Upholds Reassessment Despite…
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