News Supreme Court of India observes that “registration under Section 12AA is not by itself sufficient to claim exemption under Section 80G” — Court issues notice in dispute concerning the charitable versus religious character of trust activities RawlawNovember 30, 20256 min read
News Jammu & Kashmir and Ladakh high court holds that “compassionate appointment is not a vested right and must strictly conform to the governing rules” — Court upholds rejection of request for government employment due to absence of legal entitlement RawlawNovember 30, 20256 min read
News Madras high court holds that “levy of purchase tax is impermissible when the sale itself is liable to tax” — Court quashes Tribunal order and confirms that Section 7A cannot be invoked solely because the seller failed to remit tax RawlawNovember 30, 20256 min read
News Madras high court holds that “delay in filing Form 10B should not come in the legitimate way of exemptions” — Court quashes rejection order and directs fresh assessment subject to charitable contribution RawlawNovember 30, 20256 min read
News Rajasthan high court holds that “the petitioner’s account could not be freezed in such circumstances” — Court directs de-freezing of bank account and mandates reasoned decision on GST-related freezing action RawlawNovember 30, 20256 min read
News Supreme Court: holds that “we do not find any infirmity in the classification adopted by the Tribunal” — Apex Court dismisses revenue appeal and upholds CESTAT’s tax classification of trampoline and related amusement items RawlawNovember 29, 20256 min read
News Karnataka High Court holds that “criminal law cannot be used to rewrite consensual intimacy as rape” — Court quashes Section 64 BNS FIR after finding no ingredients of non-consensual sexual assault RawlawNovember 28, 20256 min read
News Karnataka High Court holds that “a person claiming interest adverse to the testator cannot intervene in probate proceedings” — Court sets aside impleadment and reiterates that only those with caveatable interest may oppose a Will RawlawNovember 27, 20256 min read
News Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Expenditure Incurred on One’s Own Account Cannot Become a Condition of Sale” — Tribunal Quashes ₹21.85 Crore Demand, Holding Advertisement Costs and Management Service Fees Are Not Addable to Customs Value RawlawNovember 26, 20256 min read
News Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Lower Declared Value Cannot Itself Mean Misdeclaration” — Tribunal Partly Sets Aside Revaluation, Confiscation and Penalties, Clarifies When Transaction Value May Be Rejected Under Customs Valuation Rules RawlawNovember 26, 20256 min read