India - Income Tax Appellate Tribunal

Income Tax Appellate Tribunal Quashes Assessment Orders Against Sudhir Agrawal for Being Barred by Limitation

Income Tax Appellate TribunalQuashesAssessment OrdersAgainst Sudhir Agrawal for Being Barred by LimitationTheIncome Tax Appellate Tribunal(ITAT) Delhi Bench, in a significant ruling, has quashed multipleassessment orderspassed against taxpayer Sudhir Agrawal. The Bench, comprising Judicial Me...

30 Jul 2026

India - Supreme Court

BPCL, HPCL Must Pay Service Tax on CNG Commission as MGL Agents: Supreme Court

BPCL, HPCL Must PayService Taxon CNG Commission as MGL Agents: Supreme CourtIn a ruling that revivesservice taxdemands exceeding ₹16.6 crore, theSupreme Court of Indiahas held thatBharat Petroleum Corporation Limited (BPCL)andHindustan Petroleum Corporation Limited (HPCL)acted ascommission ag...

22 Jul 2026

India - Supreme Court

Supreme Court on Benami Appeals Pile-Up: Genuine Issue But Can't Amend Law

Supreme Court on Benami Appeals Pile-Up: Genuine Issue But Can't Amend LawIn a development that exposes the chasm between judicial empathy and legislative inertia, the Supreme Court of India has acknowledged a “genuine issue” in...

21 Jul 2026

India - High Court of Madras

Madras High Court Mandates Disposal of Income Tax Rectification Petitions Under Section 254(2) Within Eight Weeks

Madras High Court Mandates Disposal of Income Tax Rectification Petitions Under Section 254(2) Within Eight Weeks The Madras High Court has intervened in a tax dispute involving Dr. C. Vijayabaskar, issuing a clear directive to the Income Tax Appellate Tri...

15 May 2025

India - High Court of Kerala

Reopening Assessment Beyond Four Years Is Invalid: Kerala HC

Reopening Assessment Beyond Four Years Is Invalid: Kerala HC The High Court of Kerala at Ernakulam has delivered a definitive ruling concerning the limits of tax authorities in reopening assessments. In the case ofApollo Tyres Ltd. vs. The Assistant Commissioner of Income...

19 Sep 2025

India - High Court of Kerala

Remand of Income Tax Assessments Must Be Open to Allow Assessee to Explain Cash Credits: High Court of Kerala

Remand of Income Tax Assessments Must Be Open to Allow Assessee to Explain Cash Credits: High Court of Kerala In a significant ruling concerning the procedural fairness of tax assessments, the High Court of Kerala has clarified the scope of remand orders issued b...

07 Oct 2025

India - High Court of Kerala

No Need to Close Individual Debtor Accounts to Claim Bad Debt Deductions Under Section 36(1)(vii): Kerala High Court

Closing the Loop on Bad Debt: Kerala High Court Clarifies Section 36 (1)(vii) Deductions In a significant ruling for corporate taxpayers, the High Court of Kerala has clarified the statutory requirements for claiming deductions on bad and doubtful debts. The Bench, comprisingJu...

14 Oct 2025

India - High Court of Kerala

Revisional Jurisdiction Under Section 263 of Income Tax Act Cannot Be Invoked If Assessing Officer Conducted Due Investigation: Kerala High Court

Revisional Jurisdiction UnderSection 263ofIncome Tax ActCannot Be Invoked If Assessing Officer Conducted Due Investigation: Kerala High CourtIn a significant ruling concerning the scope of revisional powers under theIncome Tax Act, 1961, the High Court of Kerala has clarified that the Commiss...

31 Oct 2025

India - High Court of Kerala

Tribunal Cannot Sustain Section 263 Revision on Fresh Grounds: Kerala High Court

Tribunal Cannot Sustain Section 263 Revision on Fresh Grounds: Kerala High Court In a significant ruling clarifying the scope of revisional jurisdiction, the Kerala High Court has held that the Income Tax Appellate Tribunal (ITAT) exceeds its auth...

05 Nov 2025

India - High Court of Delhi

Accommodation Entry Exception Trumps Tax Limits: Delhi High Court

Accommodation Entry Exception Trumps Tax Limits: Delhi High Court The Delhi High Court has affirmed its stance that tax appeals involving "accommodation entries" remain maintainable regardless of the monetary tax threshold prescribed by the Central Board of Direct Taxes (CBDT). In a recent de...

23 Dec 2025