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

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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

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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

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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

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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

Quashed insensitive order against widow of teacher who died during COVID duty: Allahabad High Court

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  The Allahabad High Court has set aside the order of the District Magistrate, Etawah, which had denied ex-gratia compensation of ₹30 lakh to the wife of Lecturer Kaushal Kishore, who died after contracting COVID-19 while performing duty during the 2021 three-tier Panchayat elections. The Court held that the authority had arbitrarily rejected the claim … Read more

Release of undetrials in prolonged incarceration not permissible without UTRC recommendation: Allahabad High Court

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The Allahabad High Court has held that in cases of long-term incarceration of undertrial prisoners, automatic release cannot be claimed solely on the basis of Section 479 of BNSS, i.e., on the ground of having undergone a substantial portion of the maximum punishment. Such a claim becomes valid only when the Undertrial Review Committee (UTRC) … Read more

Quashed the second punishment order imposed on an employee already been punished on the same set of facts: Allahabad High Court

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The Allahabad High Court, while clarifying the principle of double jeopardy in service rules, has held that awarding a second punishment to an employee on the basis of the same allegations and facts is not only illegal but also a serious violation of the principles of natural justice. The Court observed that – “It is … Read more

Court cannot act as investigating agencies: Allahabad High Court

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The Allahabad High Court, while dismissing a petition filed by an Executive Engineer of the Uttar Pradesh Jal Nigam in a case registered under the Prevention of Corruption Act relating to disproportionate assets, made it clear that the Court cannot direct the investigating authorities as to which documents they must accept, which evidence they should … Read more

Deduction u/s 80IAC – Whether Delay in Filing Form 10CCB is Fatal?

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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