SC dismissed Revenue’s SLP against the Gujarat HC ruling that assignment of GIDC leasehold rights with buildings is not liable to GST and kept the larger issue ...

Telangana High Court upheld intra-city transfer of an income tax case under Section 127, holding no prior notice or hearing was required before transfer.

ITAT set aside rejection of a Section 12AB registration application filed under the wrong section code and remanded the ...

Kerala High Court held the property was not partible, upheld mandatory injunction for vacant possession, and dismissed the partition suit.

ITAT allowed credit of TDS under Section 194Q to a commission agent, holding that tax deducted and deposited in the assessee's PAN cannot be denied despite wron ...

ITAT allowed Section 115BAC benefit after holding that an inadvertent ITR error could not defeat a valid option already exercised through Form 10-IE.

Gujarat HC quashed a Section 148 notice for AY 2015-16, holding it was issued beyond the statutory ten-year limitation under the search assessment scheme.

ITAT held that a Chartered Accountant partner can claim presumptive taxation under Section 44ADA on remuneration received from a professional partnership firm.

HC remanded GST proceedings after setting aside the Section 73 order, holding the petitioner had no effective opportunity to respond to the show cause notice.

CESTAT held business support services provided to an overseas entity were exports under Rule 6A, not intermediary services, and allowed CENVAT credit refund.

CESTAT allowed CENVAT credit on GAR-7 challans, holding centralised registration valid and ISD distribution unnecessary for unit-specific input services.

Punjab & Haryana HC quashed a GST DRC-01A notice after finding it was prepared using an AI tool without independent application of mind by the officer.