Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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ITAT Delhi rules that Section 54F exemption cannot be denied due to builder’s delay in possession, holding that genuine investment intent is sufficient for tax relief.
Supreme Court holds Tiger Global’s Flipkart stake sale taxable in India, rejecting Mauritius DTAA benefits and calling the structure tax avoidance.
Karnataka High Court rules that liquidated damages are compensation, not a service, and not taxable under GST. Court orders ₹5 crore GST refund to assessee.
Madras High Court rules that GST officers must use alternate modes of notice service under Section 169 before passing ex-parte orders. Landmark ruling in S.P. Forms v Deputy State…
Patna High Court rules that taxpayers are not required to prove the “source of source” under Section 68 once creditor identity is established. ITAT order set aside, major relief i…