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    May 5, 2026   Case Laws GST
    Provisional attachment lapses after expiry of the statutory period, and cash credit accounts cannot be frozen.
    May 5, 2026   Case Laws GST
    Natural justice in GST registration cancellation requires reasons, hearing, and a speaking order before adverse action is sustained.
    May 5, 2026   Case Laws GST
    Extended input tax credit period upheld, making rejection for delayed filing unsustainable and remitting the claim for fresh decision.
    May 5, 2026   Case Laws GST
    Natural justice and personal hearing requirements vitiated an adverse tax adjudication order for non-compliance.
    May 5, 2026   Case Laws GST
    Rectification as first remedy in overlapping GST proceedings; writ court declined merits review and directed recourse to statutory correction
    May 5, 2026   Case Laws GST
    Assessment order invalid for missing DIN, with delayed writ entertained subject to deposit and remand for fresh hearing.
    May 5, 2026   Case Laws GST
    Document Identification Number defect invalidates GST assessment order; delayed writ entertained and matter remanded after partial deposit.
    May 5, 2026   Case Laws Income Tax
    Condonation of delay for Form 10-IC limited by CBDT circular language and three-year filing period
    May 5, 2026   Case Laws GST
    Composite GST assessment orders cannot span multiple financial years; such an order was set aside and year-wise proceedings permitted.
    May 5, 2026   Case Laws Income Tax
    Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
    May 5, 2026   Case Laws Income Tax
    Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
    May 5, 2026   Case Laws Income Tax
    Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
    May 5, 2026   Case Laws Income Tax
    Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
    May 5, 2026   Case Laws Income Tax
    Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
    May 5, 2026   Case Laws Income Tax
    Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
    May 5, 2026   Case Laws Income Tax
    Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
    May 5, 2026   Case Laws Income Tax
    Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
    May 5, 2026   Case Laws Income Tax
    Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
    May 5, 2026   Case Laws Income Tax
    Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
    May 5, 2026   Case Laws Income Tax
    Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.
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May 5, 2026   Case Laws GST
Provisional attachment lapses after expiry of the statutory period, and cash credit accounts cannot be frozen.
May 5, 2026   Case Laws GST
Natural justice in GST registration cancellation requires reasons, hearing, and a speaking order before adverse action is sustained.
May 5, 2026   Case Laws GST
Extended input tax credit period upheld, making rejection for delayed filing unsustainable and remitting the claim for fresh decision.
May 5, 2026   Case Laws GST
Natural justice and personal hearing requirements vitiated an adverse tax adjudication order for non-compliance.
May 5, 2026   Case Laws GST
Rectification as first remedy in overlapping GST proceedings; writ court declined merits review and directed recourse to statutory correction
May 5, 2026   Case Laws GST
Assessment order invalid for missing DIN, with delayed writ entertained subject to deposit and remand for fresh hearing.
May 5, 2026   Case Laws GST
Document Identification Number defect invalidates GST assessment order; delayed writ entertained and matter remanded after partial deposit.
May 5, 2026   Case Laws Income Tax
Condonation of delay for Form 10-IC limited by CBDT circular language and three-year filing period
May 5, 2026   Case Laws GST
Composite GST assessment orders cannot span multiple financial years; such an order was set aside and year-wise proceedings permitted.
May 5, 2026   Case Laws Income Tax
Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
May 5, 2026   Case Laws Income Tax
Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
May 5, 2026   Case Laws Income Tax
Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
May 5, 2026   Case Laws Income Tax
Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
May 5, 2026   Case Laws Income Tax
Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
May 5, 2026   Case Laws Income Tax
Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
May 5, 2026   Case Laws Income Tax
Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
May 5, 2026   Case Laws Income Tax
Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
May 5, 2026   Case Laws Income Tax
Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
May 5, 2026   Case Laws Income Tax
Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
May 5, 2026   Case Laws Income Tax
Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.

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Indian Laws

Construction of buildings for a proposed medical college located...

Tamil Nadu medical college project faces forum hurdle: Court slams petitioner for 'forum shopping' after withdrawing local pleas.

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Indian Laws November 14, 2024 Case Laws HC
Construction of buildings for a proposed medical college located in Kanyakumari, Tamil Nadu - cause of action arises in Tamil Nadu - forum shopping by petitioner after withdrawing petitions from appropriate forum in Tamil Nadu - both parties and properties situated in Tamil Nadu - previous orders by District Court Nagercoil and Madras High Court pertaining to dispute - no justification for invoking jurisdiction of Delhi High Court when Tamil Nadu courts already seized of matter - coordinate bench ruling on jurisdiction of High Courts over pan-India Tribunals/authorities - present petitions dismissed solely on ground of territorial jurisdiction with costs of Rs. 50,000 to be deposited with Delhi High Court Staff Welfare Fund.
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Acts Income Tax
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