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Scope of Amendment to Section 80IA(7) – ITAT Delhi :FIVD India Consulting Pvt. Ltd. v. DCIT, Circle 1(1), Gurgaon ITA No. 3877/Del/2025 | Order dated 28 November 2025 | AY 2023-24 I. Core Issue:-The central question before the Tribunal was whether a start-up claiming deduction under section 80IAC could be denied the benefit solely because … Read more
Whether Normal Slab Rates Apply or Maximum Marginal Rate (MMR) as AOP/BOI Case: Vindhya Trust v. DCIT, ITAT Delhi (2025) ITA Nos. 2121 & 2122/Del/2025 | Order dated 28 November 2025 1. Core Issue:-Where a charitable trust does not avail exemption under section 11, and is therefore taxable like any other taxable entity, should … Read more
The Allahabad High Court has expressed concern over advocates with criminal antecedents continuing to practice and remain in the legal profession, and under Article 227 of the Constitution has directed the Director General of Police, Uttar Pradesh, and the Director General of Police (Prosecution) to produce detailed data regarding pending criminal cases against advocates registered … Read more
The Allahabad High Court has upheld the dismissal of a police inspector who was serving a life sentence in connection with a 1992 fake encounter case, thereby staying his reinstatement in service. The order was passed by a Division Bench comprising Justice Manoj Kumar Gupta and Justice Siddharth Nandan, which set aside the Single Bench … Read more
M/s Devaraj & Others v. ITO, Coimbatore – Madras High Court (27 November 2025) The Madras High Court has once again clarified the narrow contours of the rectification jurisdiction vested in the Income Tax Appellate Tribunal under Section 254(2). The decision in M/s Devaraj & Others v. ITO, Company Ward–I, Coimbatore is significant not merely … Read more
The interaction between treaty rates and Section 206AA has long generated uncertainty in cross-border withholding. One of the most common queries was whether non-furnishing of a PAN would necessarily result in compulsory 20 per cent deduction, despite being at variance with the net DTAA rate. This aspect has been clarified by the Delhi High Court … Read more
The Allahabad High Court, while analysing the responsibilities of the judiciary in safeguarding individual liberties, has held that the judiciary can’t function as a mere observer when vulnerable citizens approach for seeking justice. The Court stressed that the legal system must remain sensitive to social realities and actively intervene to prevent injustice. “Many of … Read more
The Allahabad High Court has granted immediate relief to a Tripura-based accused arrested in an alleged investment fraud case, staying his arrest until the next date of hearing, i.e., 8 December 2025. All facts related to the matter indicate that from the initial FIR to the arrest, transit remand, and later bail, the entire process … Read more
The Allahabad High Court has set aside the dismissal of a PAC constable, holding that the Enquiry Officer exceeded his jurisdiction by not only recording the charges as proved but also recommending the punishment of dismissal from service, such an action contrary to the prevailing rules. The Court observed: “…the enquiry report would reveal … Read more
