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
The Allahabad High Court has categorically held that teaching work performed on a contractual or part-time basis cannot be treated as valid “teaching experience” for appointment to the post of Headmaster in Junior High Schools. The Court clarified that experience gained as a Part-Time Instructor cannot be equated with regular teaching experience and cannot form … Read more
The Bombay High Court, while hearing a Public Interest Litigation, expressed serious concern over the prolonged inaction on the recommendations of the Maharashtra State Human Rights Commission (MSHRC) relating to compensation for victims of human rights violation. The Court pulled up the State Government and sought clarifications as to why over 136 recommendations issued by … Read more
Core Issue:-The principal controversy before the Delhi Bench of the Income Tax Appellate Tribunal was whether investments made in foreign shares in the names of the assessee’s minor daughters could be treated as unexplained investments under section 69 of the Income-tax Act, 1961 merely on the allegation that no separate documentary evidence of source was … Read more
ITAT MUMBAI:-Amish Anantrai Modi Versus Deputy Commissioner of Income tax, Central Circle 2 (1), Mumbai, No.- I. T. A No. 6281/Mum/2025 Dated:- December 9, 2025 The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeal)-48, Mumbai [hereinafter, ‘Ld. CIT(A)] passed under section 250 of the Income-tax … Read more
The Supreme Court has upheld the orders of the courts below rejecting motor accident compensation claims arising out of the death of two young men in a road accident in Karnataka, holding that liability under the Motor Vehicles Act can arise only when the involvement of the vehicle in the accident and the negligence … Read more
