The Allahabad High Court, while dismissing the application filed under provision of BNSS (Section 528) by the accused seeking to recall the victim for re-cross-examination in a case under the POCSO Act, categorically held that summoning a child victim again after her cross-examination has already been conducted in a pending trial is not only contrary … Read more
The Supreme Court has set aside the Kerala High Court’s decision in a case concerning the inclusion of a reserved category candidate in the unreserved list on the basis of merit, holding that if a reserved category candidate is selected purely on merit without availing any concession, such candidate must be treated as belonging to … Read more
The Supreme Court has delivered a significant ruling in matters arising out of recruitments conducted by the Rajasthan Public Service Commission (RPSC), categorically holding that mere inclusion of a candidate’s name in a Waiting/Reserve List does not confer any automatic or indefeasible right of appointment. The Court specifically observed that, “when the selection of candidates … Read more
“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
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
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
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 under India–UAE DTAA vis-à-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 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
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
