Vineet Dubey 
The Supreme Court, while making significant observations in a criminal case relating to dowry harassment and abetment of suicide, has categorically held that producing a minor child as a prosecution witness several years after the incident is neither necessary nor in the interest of justice. The Court observed: “First, there is no material on record … Read more
Allowance of claim of interest expenses – assessee had claimed as business expenses and alternatively, as expenses allowable under the head “Income from House Property” u/s 24(b) – asset was put to use ITAT JAIPUR: Rup Kumar Ramchandani Prop. M/s SHE, Ajmer Versus Income Tax Officer, Ward-1 (2) Ajmer,No.- ITA No. 1258/JPR/2025 Dated: December … Read more
Whether penalty under section 271A of the Income-tax Act, 1961 can be levied where the assessee has maintained books of account which were audited under section 44AB, but the Assessing Officer rejected the books under section 145(3) due to alleged deficiencies and estimated income. Case Citation – ITAT Kolkata Anita Basak v. ACIT, Central Circle-1(1), … Read more
Case 1: M/s KDP Infrastructure Private Limited v. DCIT-ITAT Delhi | ITA No. 1094/Del/2024 | Order dated 12.12.2025 Case 2: ACIT, Circle-1 v. Taparia Tools Ltd., Nashik-ITAT Pune | ITA No. 1337/PUN/2025 | Order dated 10.12.2025 Comparison of Facts In KDP Infrastructure, the allegation of bogus purchases was founded exclusively on information received from the … Read more
The Allahabad High Court, while delivering an important judgment in a decades-old education service dispute, has held that teachers cannot be deprived of pension, gratuity and salary arrears on the basis of management infighting, administrative apathy or inquiries conducted after several years. The Court observed that: “The State, having accepted their services and paid them … Read more
Whether, while processing the return of income under section 143(1) of the Income-tax Act, 1961, the Centralised Processing Centre was justified in restricting the credit of tax deducted at source (TDS) claimed by the assessee, despite the TDS being duly reflected in Form 26AS, and whether such restriction is permissible in light of section … Read more
The Allahabad High Court on thursday has expressed strong displeasure over the illegal felling of 66 trees in a Garden (Upvan) situated near Sharda Mai Mandir, Mohalla- Ghasarpura, coming under the local limits of Nagar Palika Parishad, Barua Sagar, Jhansi and has ordered a high-level inquiry into the entire matter along with necessary action. A … Read more
ACIT, Circle-1 v. Taparia Tools Ltd., Nashik (and Vice-Versa) ITAT Pune | ITA No. 1337/PUN/2025 & CO No. 30/PUN/2025 Date of Order: 10 December 2025 Core Issue:-Whether purchases amounting to ₹87.64 crore made by the assessee from M/s Sharp King Trading Pvt. Ltd. (SKTPL) could be treated as entirely bogus and disallowed under section … Read more
The Allahabad High Court, while rejecting the bail application of an accused in the Bareilly violence case, has clearly held that, “….it is clear that the slogan raised by an individual person or by a crowd that ‘gustakh-e-nabi ki ek saja, sar tan se juda, sar tan se juda’ is a challenge to the … Read more
The Allahabad High Court, while granting bail to an accused in an alleged cheating case related to the Railway Protection Force (RPF) Constable recruitment examination, held that the criminal proceedings initiated under the U.P. Public Examinations (Prevention of Unfair Means) Act, 2024 (U.P.Act No.8 of 2024) were legally erroneous. The Court clarified that examinations … Read more
