Delhi High Court upholds CAT order cancelling AIIMS doctor’s EWS appointment, holds junior residency pay counts as gross annual income.
Read Full ArticleITAT Mumbai dismisses Revenue appeals, upholding deletion of ₹35.87 crore addition on cash withdrawals made for construction business expenses.
Supreme Court denies DTAA capital gains exemption to Tiger Global’s Mauritius entities in Flipkart exit, ruling on indirect transfers and GAAR scope.
Indian business families urge SEBI to recognise daughters-in-law as relatives under takeover norms, citing succession planning, trusts, gender equality and compliance risks.
Madras High Court rules reassessment under Income Tax Act is valid where original assessment is silent on Section 80HHC deduction; not a change of opinion.
ITAT Mumbai holds reassessment notice issued by Jurisdictional AO instead of Faceless AO void ab initio; assessment quashed for AYs 2020-21 to 2022-23.
Telangana High Court rules income from sale of tissue-cultured plants is agricultural income exempt from tax under the Income Tax Act.
Madras High Court rules Bhagavad Gita is not a religious text; FCRA registration cannot be denied to organisations teaching Gita and Yoga.
Supreme Court rules that cash loans above ₹20,000 do not invalidate cheque dishonour cases under Section 138 of the NI Act despite I-T Act violations.
Calcutta High Court quashes reassessment notice against Himadri Speciality Chemical, holding it invalid as a mere change of opinion by the Assessing Officer.
India’s new Income Tax Act, 2025 will overhaul ITR filing by FY28, with simplified forms, clearer rules, and a modernised digital compliance framework.
Kerala High Court rules ITAT cannot uphold a Section 263 revision on new grounds not cited by the Commissioner, holding the Tribunal must stay within its limited scope.
Gujarat High Court quashes Section 153C notices, holding no assessment can be initiated without incriminating material directly linking the taxpayer to the search.
Madras High Court held that delay in filing Form 10B cannot deny trusts tax exemption, stressing that procedure should aid justice, not obstruct it.
Madras High Court rules income tax reassessment beyond three years invalid without approval from top authority under new regime, ensuring taxpayer safeguards.
![Delhi HC Upholds CAT Order Cancelling AIIMS Senior Resident’s EWS Appointment; Holds Junior Residency Pay Counts as “Gross Annual Income” [Read Judgment]](/secure/uploads/2026/02/lj_7107_Delhi_HC_Upholds_CAT_Order.webp)
![ITAT Mumbai Upholds Deletion of ₹35.87 Crore Addition on Cash Withdrawals Made for Construction Business [Read Order]](/secure/uploads/2026/02/lj_7820_ITAT_Mumbai_Upholds.webp)
![SC Upholds Tax on Tiger Global’s Flipkart Exit, Denies Mauritius DTAA Capital Gains Exemption [Read Judgment]](/secure/uploads/2026/02/lj_1310_SC_Denies_DTAA.webp)
![ITAT Mumbai: Reassessment Notice Issued by Jurisdictional Assessing Officer Instead of Faceless Assessing Officer Held Void Ab Initio; Assessment Proceedings Quashed [Read Order]](/secure/uploads/2025/12/lj_1681_ITAT_Mumbai_Reassessment.jpeg)
![Income from Sale of Tissue-Cultured Plants Constitutes Agricultural Income, Exempt from Tax: Telangana HC [Read Order]](/secure/uploads/2025/12/lj_9939_Income_from_Sale_of.webp)
![Bhagavad Gita Not a Religious Text; FCRA Registration Cannot Be Denied for Teaching Gita and Yoga: Madras HC [Read Order]](/secure/uploads/2025/12/lj_3948_Bhagavad_Gita_Not_a_Religious.webp)
![Cash Debt Exceeding ₹20,000 Does Not Invalidate Cheque Dishonour Cases Under Section 138 of the NI Act: SC [Read Order]](/secure/uploads/2025/12/lj_9569_Cash_Debt_Exceeding.webp)
![Calcutta HC Strikes Down Reassessment Notice Against Himadri Speciality Chemical, Upholds ‘Change of Opinion’ Doctrine [Read Order]](/secure/uploads/2025/12/lj_7850_Calcutta_HC_Strikes_Down.webp)
![ITAT Cannot Uphold Section 263 Revision on Grounds Not Taken by Commissioner: Kerala HC [Read Judgment]](/secure/uploads/2025/12/lj_2714_ITAT_Cannot_Uphold.webp)
![Gujarat HC Quashes Section 153C Notices for Lack of Nexus With Searched Material [Read Judgment]](/secure/uploads/2025/12/lj_5220_Gujarat_HC_Quashes.webp)
![Delay in filing Form 10B cannot deprive trusts of tax exemption; procedure must serve justice, not defeat it: Madras HC [Read Order]](/secure/uploads/2025/11/lj_9075_Delay_in_filing_Form_10B.webp)
![Income Tax Reassessment After 3 Years Needs Chief Commissioner Approval: Madras HC [Read Order]](/secure/uploads/2025/11/lj_2646_Income_Tax_Reassessment.webp)
