Summary The Madras High Court's decision in Madras Craft Foundation Society Vs CIT (Exemptions) (W.P. No. 10673 of 2021, decided on 23.02.2024) reaffirms ...
Summary The Appellate Tribunal under SAFEMA, in M/s CIG Realty Fund v. Deputy Director, Directorate of Enforcement, New Delhi (Appeal ...
Summary The adjudication of goods-in-transit detentions under Section 129 has evolved from a combined tax and penalty mechanism to a stringent ...
Summary The Karnataka High Court's ruling in K.R. Pradeep v. Income Tax Department makes clear that a completed assessment order is not a ...
Summary The ITAT Chennai's decision in Enrica Enterprises Pvt. Ltd. Vs DCIT underscores a critical procedural and substantive discipline that must ...
Summary The ITAT Ahmedabad, in ACIT Vs Shital Omprakas Agrawal (I.T.A. Nos. 2240/Ahd/2025), reaffirmed that reassessment proceedings under Section ...
Summary The ITAT Chennai's ruling in DCIT Vs KJS Jewellers (I.T.A.No. 562/Chny/2026) reinforces a well-established principle in demonetisation-related ...
Summary The Gujarat High Court's decision in Sanjaykumar Amrutlal Patel Vs ITO serves as a significant check on the use of search material from ...
Summary The CESTAT Chennai, in Amit Kumar Jain Vs Commissioner of Customs (Customs Appeal No. 41299/2014, decided 18.03.2026), upheld the customs ...
Summary The NCLAT Delhi's ruling in Sushma Paranjpe vs Rohan Developers Private Limited clarifies that the protection afforded by Section 10A of ...
Summary The Appellate Tribunal under SAFEMA has drawn a clear evidentiary line for FEMA prosecutions. A high-value charge of Rs. 4,08,01,515 under ...
Summary CESTAT Chennai's decision in Ruby Overseas Vs Commissioner of Customs (CESTAT Chennai) establishes that a Certificate of Origin issued by ...