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Comprehensive Analysis of ITAT Bangalore Ruling on Turnover Filters, Multi-Year Data, and RPT Thresholds in Transfer Pricing

Summary The ITAT Bangalore's decision in Barracuda Networks India Private Limited Vs DCIT serves as a definitive guide on several contentious transfer ...
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IGST Refund on Export of Goods: Understanding Rule 96 of CGST Rules, 2017 and Key Court Rulings

Summary Rule 96 of the CGST Rules, 2017 establishes an automated mechanism for the refund of IGST paid on goods exports, anchored on the legal fiction that ...
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Bombay High Court: Unutilised FSI Cannot Restrict Deemed Conveyance Where Promoter Agreed to Assign Entire Leasehold Plot

Summary The Bombay High Court's ruling in New Sonal Industries Premises Ltd. Vs District Deputy Registrar (2) establishes a clear legal position under ...
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Supreme Court Clarifies Succession Rights of Hindu Widows Under Delhi Land Reforms Act: Personal Law Assessed at Death, Not at Commencement

Upon her demise in 1973, succession must be governed by Section 51 (2) (a) (i) of the Delhi Land Reforms Act, 1954, which directs the holding to devolve upon the nearest surviving heir of the last ...
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Depreciation on Intangibles Acquired Through Demerger: ITAT Kolkata Upholds Tata Consumer Products' Claims for AY 2020-21

Summary The ITAT Kolkata, in the case of Tata Consumer Products Limited v. ACIT for AY 2020-21, delivered a ruling covering three distinct tax issues ...
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GST Registration Application FAQs 2026: Online Process, FORM GST REG-01 Amendments & Principal Place of Business Documentation

Summary The Government of India's release of GST Registration FAQs on 9 October 2026 signals a structured effort to simplify and standardise the ...
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Validity of Belated Returns for Charitable Exemptions: ITAT Kolkata Grants Relief to Trust in Section 11 Dispute

Summary The ITAT Kolkata's judgment in the case of Development Education & Welfare Trust Vs ITO stands as a critical safeguard for charitable ...
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Supreme Court Rules Direct Recruits of 1983 TNPSC Batch Take Seniority Over Temporary and Compassionate Appointees

Summary The Supreme Court's decision in M. Prema Vs State of Tamil Nadu Rep. by Its Secretary to the Government and Ors. authoritatively settles the ...
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Supreme Court Upholds Restraint on Writ Jurisdiction Against Section 16 Arbitration Orders: PSPCL Case Analysis

Summary The ruling in Punjab State Power Corporation Limited Vs Arbitration Tribunal and Others is a significant affirmation of the principle that ...
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J&K and Ladakh High Court Protects Education Cess Refunds: Revenue Cannot Recover What Was Settled Under Prior Law

Summary The Jammu & Kashmir and Ladakh High Court, in Lupin Limited EPIP Kartholi SIDCO Industrial Complex v. Union of India and Others, resolved a batch ...
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Strategic Analysis of ITAT Kolkata’s Verdict on Section 14A: Restricting Rule 8D Computations to Dividend-Yielding Investments

Summary The ITAT Kolkata’s decision in Diwakar Viniyog Pvt. Ltd. Vs DCIT serves as a crucial reaffirmation of the principle that tax disallowances must ...
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ITAT Patna Remands Rs. 84.92 Crore GST Expenditure Claim for De Novo Assessment in Bihar Medical Services Case

Summary The ITAT Patna, in the case of Bihar Medical Services & Infrastructure Corporation Ltd. Vs Assessment Unit, has remanded a Rs. 84.92 crore ...