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Limitation Under Section 153 Applies to DRP Proceedings Under Section 144C – Assistant Commissioner of Income Tax (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd., Supreme Court (2025 INSC 946)
The Supreme Court of India, in Civil Appeals arising out of SLP (Civil) Nos. 20569–20572 of 2023, reported as 2025 INSC 946, examined the statutory framework governing assessment proceedings for eligible assessees unde...
Income-tax Prosecution Cannot Continue After Settlement Commission Grants Penalty Immunity Without Proof of Wilful Evasion – Vijay Krishnaswami @ Krishnaswami Vijayakumar v. Deputy Director of Income Tax (Investigation), Supreme Court (2025 INSC 1048)
n the Supreme Court of India, the Criminal Appeals arising out of SLP (Crl.) Nos. 3618–3620 of 2024 were decided on 28 August 2025, reported as 2025 INSC 1048. The appeals were filed by Vijay Krishnaswami challenging t...
Temporary Break in Business Is Not Business Closure – Pride Foramer S.A. vs Commissioner of Income Tax & Anr., Supreme Court (2025 INSC 1247)
In the Supreme Court of India judgment reported as 2025 INSC 1247 delivered on 17 October 2025, the Apex Court addressed appeals arising from Income Tax Appeal Nos. 49 of 2005, 91 & 98 of 2006 relating to assessment ...
GST Goods Detention for Route Deviation Unsustainable Without Proof of Tax Evasion — Section 129 Penalty Set Aside by Karnataka High Court | M/s. Hysum Steel v. JCCT (Appeals) (2025)
Goods
detention for alleged route deviation despite valid invoice-s.129 penalty set
aside for lack of evasion proof KARNATAKA
HIGH COURT-M/s. Hysum Steel Versus The Joint Commissioner of Commercial Taxes
(Appeal...
Ex-parte GST Adjudication and Cancellation of Registration Set Aside for Violation of Natural Justice — Karnataka High Court | D.V. Constructions v. Union of India (2025)
Cancellation
of GST registration of petitioner - petitioner had failed to file his monthly
returns for a continues period of six months - adjudication order passed
without granting an opportunity of personal hearing t...
Parallel GST Proceedings Barred under Section 6(2)(b) of CGST Act — Karnataka High Court Quashes State GST Order | M/s. Electronic City Motors v. Union of India (2025)
Parallel GST proceedings on same show-cause notice
u/s6(2)(b) barred; State GST order quashed, writ allowed.KARNATAKA HIGH COURT- M/s. Electronic City Motors v.
Union of India & Ors.
Writ Petition No. 7050 of 2025...
Sponsorship Payments for ICC Brand Usage Treated as Royalty: Delhi High Court Upholds 15% TDS under Section 195 – LG Electronics India (P) Ltd. v. DIT (International Taxation) [2025]
The writ petition was filed by LG Electronics India (P) Ltd. challenging the order passed under Section 264 of the Income-tax Act, 1961, whereby permission sought under Section 195 for remittance of payments to Global Cr...
Sanction for Prosecution under Section 276B Cannot Be Mechanical Where TDS Is Paid with Interest – Karnataka High Court Sets Aside Sanction in M/s GM Infinite Dwelling India Pvt. Ltd. & Ors. VersusThe Commissioner of Income Tax (TDS), Bengaluru & Anr.
Sanction for
Prosecution under Section 276B r/w Section 278B — Requirement of Application of
Mind, Reasonable Cause, and Limits of Criminalisation of TDS Defaults Karnataka High
Court:-M/s GM Infinite Dwelling ...
Stock-in-Trade of Jeweller Recorded in Books and Supported by Contemporaneous Evidence Cannot Be Seized Under Sections 132/132A – Bombay High Court Orders Unconditional Release | Mahavir Jewellers NX LLP v. DDIT (Inv.) (2025)
Stock-in-Trade Recorded in Books and Supported by Contemporaneous Evidence Not Liable to SeizureThe Bombay High Court held that stock-in-trade of a jeweller, duly recorded in the books of account and explained through co...
Depreciation on Block of Assets Cannot Be Denied for Non-Use of Individual Units – Madras High Court Dismisses Revenue Appeal in CIT v. Kothari Sugars and Chemicals Ltd. (AY 2003-04)
Depreciation on Block of Assets Not Deniable Due to Non-Use of Certain Units During the Relevant Assessment YearThe Madras High Court held that depreciation allowable on a block of assets cannot be denied merely because ...