Judgements and Orders, Supreme Court and High courts of India

The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, in Pushap Raj Bohra v. Income Tax Officer, ITA No. 549/Jodh/2024 for AY 2017-18, pronounced on 7 August 2026, dismissed the assessee's appeal as infructuous after the Assessing Officer subseque

CESTAT Mumbai: Customs Broker Licence Suspension Set Aside for Breach of Mandatory 15-Day Hearing Timeline

The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, in Ram Niwas Chouhan v. Income Tax Officer, ITA No. 182/Jodh/2024 for AY 2015-16, pronounced on 7 August 2026, deleted an addition of ₹28,52,412 made under Section 68 of the Income Tax Act, 196

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, in M/s HCL Infosystems Ltd. v. Principal Commissioner, CGST, Noida, Final Order No. 70263/2026 dated 10 August 2026, has set aside a service tax demand of ₹22.84 crore raised a

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Elektron Lighting Systems Pvt. Ltd. v. Principal Commissioner of Customs, Final Order Nos. 51286-51287/2026 dated 07.08.2026, dealt with the classification of imported

The Hon'ble Karnataka High Court in State of Karnataka & Ors. v. Unique Constructions & Ors. [Writ Appeal No. 615 of 2025 (GM-RES) dated June 10, 2026] partly allowed the appeal filed by the State of Karnataka and held that reimbursement of increment

The Hon’ble Gauhati High Court in Debabrata Bhowmick v. Union of India & Ors. [Writ Petition (C) No. 2332 of 2026 dated June 24, 2026] set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the Central Goods and Services Tax Act,

The Hon’ble Karnataka High Court in M/s. Flex Enterprises &Anr. v. Superintendent of Central Tax [Writ Petition No. 13708 of 2026 c/w Writ Petition No. 13791 of 2026 dated June 12, 2026] quashed the orders cancelling the GST registrations of the Peti

The Hon'ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. v. Deputy Commissioner and Another [Writ Tax No. 2765 of 2026 dated May 27, 2026] quashed the appellate order dismissing the appeal solely on the ground of limitation, without entering i

In a significant ruling, the Supreme Court has held that a foreign cruise operator carrying passengers in India is entitled to the benefit of Section 44B of the Income-tax Act, 1961, even where the cruise also provides hospitality and entertainment s