Day: December 8, 2025

Negligence of the State Can’t deny the right of Employee, Orders to pay Pension and Gratuity under the Old Scheme: Allahabad High Court

by

The Allahabad High Court has held that the consequences of administrative delay or negligence on the part of the State cannot be imposed upon an employee, particularly when the employee’s right had already crystallized under the applicable service rules. While deciding a writ petition concerning entitlement to pension and gratuity under the Old Pension Scheme, … Read more

Addition u/s 56(2)(viib): Validity of DCF Method and Differential Premium – Tribunal Reiterates Binding Effect of Jurisdictional High Court Rulings

by

ITAT Delhi: Intermesh Shopping Network Pvt. Ltd. vs. ITO, Ward-12(3), Delhi ITA No.1587/Mum/2024 Order dated 1 December, 2025 ( AY 2016-17) The Delhi Bench of the Tribunal Evaluated whether a large addition under section 56(2)(viib) could be maintained where the assessee had issued shares at different premiums to different investors and had relied upon a … Read more

Action under GST Unsustainable in Absence of Adverse Material, Quashed Proceedings Against Transporter: Allahabad High Court

by

The Allahabad High Court has held that the Goods and Services Tax (GST) authorities cannot proceed against a transporter in the absence of any adverse material establishing his involvement in tax evasion. Once the actual owner of the goods is identified and recovery proceedings are undertaken against such owner, mere shortage of goods cannot justify … Read more

Constitutional Lapse – Court Strikes Down Detention Order: Jammu & Kashmir and Ladakh High Court

by

The High Court of Jammu & Kashmir and Ladakh, reinforcing the procedural safeguards enshrined in the Constitution, has quashed the preventive detention (PSA) order passed by the District Magistrate, Doda, on 10 April 2025 against Mohd. Rafi alias Pinka and directed his immediate release. The order was passed by a single bench of Justice Vinod … Read more