India - Income Tax Appellate Tribunal

Reopening u/s 147/148 Invalid on Erroneous Fact of Non-Filing of Return Despite Filed Return: ITAT Chandigarh

Taxpayer Triumph: ITA T Slams Door on Faulty Reassessment Over 'Phantom' Non-Filing In a sharp rebuke to procedural lapses, the Income Tax Appellate Tribunal ( T) Chandigarh Bench—comprising Shri Rajpal Yadav, Vice President, and Shri Manoj Kumar Aggarwal, Accountant Member—has quashed reass...

20 Mar 2026

India - High Court of Delhi

Assessment Order in Name of Non-Existent Amalgamating Entity Void Ab Initio Despite ITBA Glitch: Delhi High Court

When a Ghost Company Gets Taxed:Delhi HCSides with Boeing in Merger MishapIn a significant win for corporate taxpayers, theDelhi High Courtdismissed theIncome Tax Department's appeal againstBoeing India Pvt. Ltd., upholding theITAT's quashing of a Rs 121 crore assessment order for AY 2016-17....

17 Mar 2026

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Remaining Courts Weekly Digest

Supreme(Online)(Cal) 2026 475Calcutta (2)Dooars Jute Textiles Private Limited vs State Bank of IndiaSubject:Financial Law – Banking RegulationsKeywords:MSME, NPA, SARFAESI Act, guidelines, borrower's obligations, injunction, loan recovery, financial obligations, bank procedur...

14 Feb 2026

India - Income Tax Appellate Tribunal

ITAT Clarifies Tax Treatment of CSR and Export Incentives

ITAT Clarifies Tax Treatment of CSR and Export Incentives In a significant week for Indian tax jurisprudence, the Income Tax Appellate Tribunal (ITAT) delivered a series of rulings that underscore the importance of procedural fairness and substantive analysis in tax assessments, particularly ...

12 Jan 2026

India -

ITAT Jaipur Remands Case for Opportunity to Disprove PAN-Linked Bank Account Ownership

ITAT Jaipur Grants Taxpayer Fresh Opportunity to Disown PAN-Linked Bank Account in Rs 76 Lakh Unexplained Deposits Case Introduction In a ruling that underscores the importance of procedural fairness in tax assessments, the Income Tax Appellate Tribunal (ITAT) Jaipur Bench has remanded a case...

10 Jan 2026

India - Income Tax Appellate Tribunal

Purchases Cannot Be Treated Bogus Solely on Delayed Employee Statements Without Incriminating Evidence: ITAT Mumbai

ITAT Mumbai Deletes ₹2.70 Crore Addition for Alleged Bogus Purchases in Kalpataru Case, Stressing Need for Corroborative Evidence Introduction In a significant ruling for tax practitioners and businesses dealing with legacy transactions, the Income Tax Appellate Tribunal (ITAT) Mumbai Bench h...

10 Jan 2026

India - High Court of Karnataka

Mandatory Pre-Deposit Under Section 129E Customs Act Not Waivable for Financially Sound Importers: Karnataka HC

Karnataka HC Denies Waiver of Mandatory Pre-Deposit in Customs Appeal for Edible Oil Importer Introduction In a ruling that underscores the stringent application of statutory pre-deposit requirements in tax appeals, the Karnataka High Court has dismissed a writ petition filed by M/s Parsions ...

05 Jan 2026

India - High Court of Punjab and Haryana

P&H HC: Driving License Proves Skilled Driver for Compensation

Key Highlights from December 2025 Indian High Court Digests: Compensation, Labor Rights, and Legal Reforms In a significant development for legal practitioners tracking evolving jurisprudence, the monthly digests from various Indian High Courts for December 2025 have been released, offering a...

05 Jan 2026

India - High Court of Delhi

2025 High Court Tax Digest: Key Rulings Overview

2025 High Court Tax Digest: Key Rulings Overview In a year marked by intensified scrutiny over tax compliance and economic offenses, Indian High Courts delivered a slew of pivotal judgments in 2025 that reshaped procedural norms in GST, income tax, customs, and corporate law. The Annual Tax a...

02 Jan 2026

India - National Company Law Tribunal

Key Tax and Corporate Decisions from Indian High Courts 2025

Key Tax and Corporate Decisions from Indian High Courts 2025 In 2025, Indian High Courts issued a flurry of rulings that refined the contours of tax compliance, corporate governance, and dispute resolution, as meticulously compiled in Taxscan.in'sAnnual Tax and Corporate Law Digest 2025: High...

01 Jan 2026