ITAT Delhi: Relief on Alleged Unexplained Capital under Section 68: Tribunal Accepts Agreements to Sell as Valid Proof of Source from Ancestral Agricultural Land and Deletes Addition of Rs. 2,15,73,388 Dated - 21-11-2025

ITAT Delhi: Assessment order must record satisfaction for violation of section 269ST; without it, penalty under section 271DA cannot stand - 14-11-2025

The High Court of Bombay: Quashes illegal seizure, holds 1 June 2024 Panchanama invalid, directs release of 7738.80 gms stock-in-trade gold unlawfully seized in breach of Section 132, 11-11-2025

The High Court of Gujarat: Grants Relief To 82-Year-Old For Failing To File Income Tax Return, Quashes Arbitrary Section 264 Refusal And Directs Liberal Exercise Of Revisional Powers Considering Age, Ailments And Supporting Evidence., 11-11-2025

ITAT Delhi: Upholds Reassessment but Allows Indexed Cost and Sec. 54 Deduction- Delay by Development Authority Cannot Defeat Sec. 54 Relief., 07-11-2025

ITAT, Ahmedabad: Upholds Reopening under Section 147 and Sustains Addition of Rs. 93.92 Lakh under Section 68 for Bogus LTCG on Kushal Tradelink Ltd. Shares Based on Investigation Findings, Dated - 04-11-2025

The High Court of Bombay: Delay in Paying Self-Assessment Tax Not Willful Evasion; Quashes Prosecution under Section 276C(2), Dated - 16-10-2025

ITAT Delhi Landmark Order: Wider Implications on Income Tax Secs 148/68 – Tribunal Quashes Assessments for Non-Supply of Sanction/Material, Non-Specification of Provisions u/s 68–69D, Mechanical Approvals, Additions Below Threshold, and Reasons Without Application of Mind., Dated - 15-10-2025

The High Court Of Allahabad: Reassessment under Section 147 quashed where Section 148 notice sent by speed post without acknowledgment, as presumption of service under Section 27 GCA and Section 114(f) Evidence Act applies only to registered post., 19-09-2025

The High Court of Bombay: Penalty u/s 271(1)(c) deleted – bogus purchases addition based only on third-party info and ad hoc estimation., Dated - 16-09-2025

Allahabad High Court quashes GST penalty: Expiry of e-way bill from driver’s illness not tax evasion in legitimate bill-to-ship transaction – 06.11.2025.

The High Court of Allahabad: Pre-Deposit Made Under Protest Is Eligible for Adjustment as the Mandatory 10% Pre-Deposit for Entertaining an Appeal Under Section 107(6) of the CGST Act - 28-10-2025

The Supreme Court: ITC cannot be denied to bona fide purchasers when sellers fail to deposit VAT., Dated - 09-10-2025

The Supreme Court Upholds Taxpayer Protection Under GST Law, Rules That Recovery Proceedings and Bank Account Attachments Cannot Continue Once Mandatory 10% Pre-Deposit for Appeal Is Made, Reinforcing Suspension of Coercive Measures During Pendency of Appeals., Dated - 06-10-2025

The High Court of AP: Refuses to Quash Rs. 130-Crore GST Demand Against Steel Scrap Trading Company, Directs Company to File Appeal., Dated - 26-09-2025

The High Court of Bombay: Omission of CGST Rules 89(4B) and 96(10) Without Savings Clause Leads to Lapse of Pending Proceedings; Show Cause Notices Quashed and Refunds Restored., Dated - 11-09-2025

The High Court of Calcutta: 200% Penalty under Section 129 of CGST/WBGST Act Set Aside as Expiry of E-way Bill Alone Cannot Justify Levy in Absence of Tax Evasion., Dated - 09-09-2025

The High Court of Rajasthan: Quashes GST Circular Restricting ITC Refund; Declares Right Accrued up to 18.07.2022 Cannot Be Denied., Dated - 08-09-2025

The High Court of Gauhati: Allows Opportunity for Restoration of GST Registration Cancelled for Non-Filing of Returns., Dated - 05-09-2025

The High Court of Allahabad: Appellate Authority Cannot Remit Matters Back to Adjudicating Authority Under Section 107(11) of CGST Act, 2017; Impugned Order Set Aside., Dated - 04-09-2025