India - High Court of Gujarat

Gujarat High Court Dismisses Revenue Appeal, Reaffirming Limited Disallowance of Bogus Purchases as Settled Law

Settled Precedent Trumps Revenue Appeal: Gujarat High Court Refuses to Revisit Bogus Purchase Disputes In a significant move reinforcing judicial consistency regarding "bogus purchases," the High Court of Gujarat at Ahmedabad recently dismissed a tax appeal filed by the Pr...

27 Jan 2026

India - High Court of Calcutta

High Court Upholds Deletion of Addition Under Section 68 IT Act for Share Capital: Calcutta High Court

Proving Genuineness: Calcutta High Court Clarifies Hurdles for ‘Section 68’ Share Capital Additions In a significant verdict for corporate taxpayers, the Calcutta High Court has reinforced the criteria necessary for the Revenue to challenge share capital under

25 Apr 2025

India - Income Tax Appellate Tribunal

ITAT Delhi Deletes ₹3,885 Cr Tax Addition on OYO Share Premium Under Section 56(2)(viib): Court Refuses to Revisit Valuation

The Battle of Valuations: OYO Wins Relief Against Massive 'Angel Tax' AdditionIn a landmark ruling that brings significant relief to the hospitality unicorn OYO, the Income Tax Appellate Tribunal (ITAT) Delhi Bench has deleted a staggerin...

12 Jun 2026

India - High Court of Calcutta

Absence of Incriminating Material Permits Assessment Under Section 147: Calcutta High Court

Tax Assessment Jurisdiction: High Court Clarifies Boundaries of Section 147 vs 153C In a recent ruling, the Calcutta High Court has provided critical clarity on the jurisdictional boundaries governing tax assessments following search and seizure operations. Justice Om Narayan R...

22 Apr 2025

India - High Court of Calcutta

Calcutta High Court Admits Appeal on Taxability of Written-Off Bad Debts Under Section 28(iv) of the Income Tax Act

Calcutta High Court Scrutinizes 'Double Benefit' Tax Claims in Major Revenue Appeal In a significant move for tax jurisprudence, theCalcutta High Courthas admitted an appeal filed by thePrincipal Commissioner of Income Tax-1, Kolkata, againstHarmuny Entertainment Pvt. Ltd.The case centers on ...

17 Jan 2025

India - High Court of Karnataka

Functional Disability Assessment: Karnataka HC Enhances Accident Compensation for Amputee Plant Operator

Functional Disability Assessment: Karnataka HC Enhances Accident Compensation for Amputee Plant Operator In a landmark ruling regarding motor vehicle accident claims, the High Court of Karnataka has revised the compensation awarded to an accident victim who suffered the traumat...

04 Jun 2026

India - High Court of Himachal Pradesh

Valid LMV Driving License Permits Transport Vehicle Use Up to 7,500kg: HP High Court Clarifies Compensation Norms

Licensing Clarified: HP High Court Sets Standard for LMV Drivers and Compensation Awards In a significant ruling, the High Court of Himachal Pradesh has clarified the interplay between licensing regulations under the Motor Vehicles Act and the calculation of "just compensation"...

30 May 2026

India - Income Tax Appellate Tribunal

Mechanical Approval Under Section 153D Vitiates Assessment Proceedings: ITAT Delhi Quashes Antriksh Group Tax Orders

Mechanical Sanctioning: ITAT Strikes Down Tax Assessments Over 'Rubber Stamp' Approvals In a significant blow to the Revenue department, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, has quashed a series of assessment orders against the Antriksh Group

05 Jun 2026

India - High Court of Gujarat

High Court Enhances Motor Accident Payout: Rules Lack of Wage Proof Does Not Preclude Fair Compensation in Champaben Bhutani v. Rajabhai Makwana

Bridging the Gap: Gujarat High Court Refines Motor Accident Compensation Standards In a significant ruling for road accident victims and their families, theHigh Court of Gujarathas reaffirmed that the absence of strict documentary proof of income is not a bar to awarding "just and reasonable"...

04 May 2026

India - High Court of Karnataka

Karnataka HC Remits Income Tax Reassessment Appeals to Single Judge Post-Amendment of Section 147A

Karnataka High Court Remits Major Income Tax Batch Following Legislative Amendment In a significant development for tax litigation, the High Court of Karnataka has disposed of a massive batch of nearly 70 writ appeals concerning income tax reassessment proceedings. A division b...

19 May 2026