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 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
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
Veena Arora v Commissioner of Income Tax 12 Delhi and Another- W. P. C. No. 22 of 2026 Date of Decision: 05 January 2026- High Court of Delhi Coram Justice Dinesh Mehta and Justice Vinod Kumar Core Issue: Whether a reassessment notice issued under section 148 of the Income Tax Act 1961 after 01 April … Read more
The Allahabad High Court has set aside the demand of ₹5.28 crore raised by the Greater Noida Industrial Development Authority (GNIDA) from an industrial unit, holding the recovery to be illegal. The Court categorically observed that a lease deed is a binding contract and any enhancement of lease rent, without adhering to the conditions stipulated … Read more
The Allahabad High Court, while dealing with a case where a minor girl was denied issuance of a passport on the ground of matrimonial dispute between her parents, has held that a minor child’s passport application cannot be withheld or kept pending indefinitely merely because of ongoing matrimonial or criminal disputes between the parents. … Read more
ITAT Ranchi Decision on Section 80G Recognition :- Jeevan Rekha Trust v. CIT (Exemption), Patna- ITA Nos. 23 & 24/RAN/2025 | Order dated 05 January 2026- Assessment Years: 2023–24 & 2024–25 CORE ISSUE: Whether a trust earning income by outsourcing its hospital building to a private entity and receiving consideration as a percentage of … Read more
“Death due to Shock and Asphyxia as a result of ante-mortem burn injuries” 1. The Direct Translation (The “What Happened”) In simple terms, this phrase means: “The victim was alive when they caught fire. They died because the severe burns caused their body to shut down (shock) and they suffocated (asphyxia) from the smoke … Read more
No Vivad After Vivad: Finality of Amnesty Immunity and Limits of Revisional Power under the Income-tax Act Rajasthan High Court reaffirms closure under DTDRS 2016 – Penalty cannot be resurrected via Section 263 Principal Commissioner of Income Tax–I, Jaipur v. Shri Ram Das Maheshwari D.B. Income Tax Appeal No. 336 of 2018 Decision dated 11 … Read more
Stay of Demand and the 20% Recovery Rule: Statutory Framework, CBDT Instructions and Judicial Reinforcement by the Bombay High Court The power of the Income-tax Department to recover tax demand during the pendency of appellate proceedings is statutorily traceable to section 220 of the Income-tax Act, 1961, which provides that any amount specified as … Read more
