Vineet Dubey

Notice Served, Justice Preserved: Why Proper Service Under GST Must Enable Response, Not Create Litigation

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“Notice Served, Justice Preserved”: Why Proper Service Under GST Must Enable Response, Not Create Litigation Communication for initiating any proceedings or next actions/demands under proceedings are as important as the cause of proceedings itself. Based out of the natural justice principle, service of communication is an important aspect of litigation, without which the respondent (taxpayer) … Read more

Employment Agreements and Commercial Disputes under the Commercial Courts Act, 2015: An Analysis of ARM Digital Media Pvt. Ltd. v. Ritesh Singh (2025)

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Introduction The Delhi High Court in the case of ARM Digital Media Pvt.Ltd. V. Ritesh Singh (2025), decided by Justice Purushaindra Kumar Kaurav, looked into whether issues from employment agreements fall under the definition of “commercial disputes” as per the Commercial Courts Act, 2015. The Court concluded that employment contracts are personal service agreements and not commercial disputes. … Read more

Bombay High Court – Revision under section 263 of Income Tax Act for tax rate on Section 50 of Income Tax Act

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Revision u/s 264 – PCIT bound to follow ITAT Special Bench: Tax on Deemed STCG u/s 50 at LTCG rate u/s 112 Bombay High Court-Samir N. Bhojwani. vs. Principal Commissioner of Income Tax & Ors. Writ Petition (L) No. 37709 of 2025 Decision dated: 06 January 2026 Core Issue: Whether, while exercising revisionary jurisdiction under … Read more

Reopening of assessment – Share Valuation?

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  Invalid Reopening of Assessment Based on Share Valuation Derived Solely from Share Premium in Third-Party Transaction An Integrated Analysis with Statutory Framework and Finality by the Supreme Court I. Introduction The controversy surrounding reopening of completed assessments on the issue of share valuation has been a recurring theme in income-tax litigation, particularly where the … Read more

Taxability of Consultancy income – Section 9- SEP concept – DTAA with UAE

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  Taxability of Consultancy Income under India–UAE DTAA vis-Ă -vis Significant Economic Presence (SEP) Vijay Mariappan Austin Prakash v. ACIT International Taxation Income Tax Office Visakhapatnam ITAT Visakhapatnam – ITA No. 89/VIZ/2025 | Order dated: 05 December 2025 I. Core Issue Whether consultancy services rendered by a UAE tax resident to an Indian company fall within … Read more

The Impact of India’s New Income-Tax Act, 2025: Simplification, Compliance & Taxpayer Relief

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  The Impact of India’s New Income-Tax Act, 2025: Simplification, Compliance & Taxpayer Relief The Income Tax Act, 2025, effective from 1-4-26, marks a transformative step towards a more equitable and efficient tax system in India, benefiting taxpayers, businesses, and the economy at large. For Income tax Practitioners, understanding these nuances is essential to empower … Read more

Mutation Orders and Writ Jurisdiction: Navigating the ‘Lal Bachan’ Exceptions

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The Mutation Maze: When Can You Knock on the High Court’s Door Generally, a Writ Petition is not maintainable against orders passed in mutation proceedings. However, this is not an absolute bar. There are specific, well-settled exceptions where a High Court will entertain a Writ Petition in mutation matters. Here is the detailed legal position … Read more

Denial of Income Tac deduction u/s 11 r/w Section 143(1) – For non filing of Audit Report

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ITAT Delhi – Goswami Bhagwan Lal Education Society v. Income Tax Officer Exemption Ward Faridabad ITA No. 2238/Del/2025 | Order dated: 27 November 2025 Coram: Shri Challa Nagendra Prasad (JM) & Shri Avdhesh Kumar Mishra (AM) Core Issues 1. Whether denial of alternate exemption under section 11 of the Income-tax Act, 1961 at the stage … Read more

Reassessment for A.Y. 2015-16 After 1 April 2021 -TOLA Applicability Held Void – Bombay High Court

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Reassessment for A.Y. 2015–16 After 1 April 2021 Held Void – Bombay High Court Reaffirms Binding Nature of Revenue’s Concession The Bombay High Court, in Selvakumar Vethamonickam Nadar v. Income Tax Officer Ward 34(3)(2), Mumbai (Writ Petition (L) No. 41554 of 2025, decided on 24 December 2025), has once again conclusively settled the law governing reassessment proceedings for Assessment Year … Read more

High Court examines application of exemption [Not. No. 16/2025-CT(Rate)] on insurance to group insurance policies

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  GST Exemption Clarified: Individual vs. Group Health Insurance. The Kerala High Court recently ruled that the Goods and Services Tax (GST) exemption under Notification No. 16/2025-CT(Rate) is applicable only to individual health insurance policies, and not to group health insurance policies, even for retired bank employees. This judgement and the limited exemption on individual … Read more