News Delhi High Court — “Income Tax authority must give reasons before rejecting nil withholding certificate under Section 197”, MakeMyTrip order set aside, matter remanded RawlawMarch 17, 20267 min read
News Supreme Court of India orders regularisation of Income Tax daily-wage workers — “Similarly situated employees cannot be discriminated” and Umadevi cannot be misapplied RawlawFebruary 17, 20265 min read
News Supreme Court of India: Income Tax Department cannot deny regularization to similarly placed casual workers — “Misapplication of Umadevi corrected; services ordered regularized from 01 July 2006” RawlawFebruary 14, 20266 min read
News Kerala High Court holds “suspicion however strong cannot substitute proof in income tax proceedings” — reassessment and addition based solely on third-party statements set aside RawlawDecember 13, 20255 min read
News Karnataka high court holds that “mere issuance of repeated deficiency memos without application of mind cannot defeat a legitimate GST refund claim” — Court quashes RFD-03 memos and directs fresh processing of refund applications RawlawNovember 9, 20256 min read
News Delhi High Court on Income Tax Reassessment: “Jurisdiction cannot be assumed on vague reasons; statutory safeguards must be strictly followed” RawlawAugust 21, 20255 min read
News Bombay High Court Sets Aside Sessions Court Order Adding Firm Partners as Accused in Income Tax Prosecution, Holds Failure to Obtain Statutory Sanction Under Income Tax Act Bars Invocation of Section 319 CrPC, Protects Rights of Non-Accused Partners from Arbitrary Criminal Prosecution RawlawJuly 25, 20254 min read
News Orissa High Court Dismisses Plea for Discharge from Disproportionate Assets Case Against Wife of Public Servant; Holds Income Tax Returns Cannot Be Sole Ground for Discharge at Framing of Charge Stage “Even a strong suspicion founded on material on record is sufficient to frame a charge” RawlawJuly 16, 20256 min read
News Calcutta High Court dismisses Income Tax Department’s appeal challenging tribunal relief to company over alleged Rs. 2.48 crore accommodation entries, holding “there must be a direct nexus between material and belief of income escapement” RawlawJuly 11, 20254 min read
News Patna High Court Quashes Income Tax Department’s Reopening of Settled Tax Dispute Under Direct Tax Vivad se Vishwas Act, Holding “Assessment Concluded Under Settlement Scheme Cannot Be Reopened Under Section 154 of Income Tax Act” Ensuring Refund RawlawJuly 8, 20255 min read
