Judgement

ITAT holds that where an assessee chooses treaty exemption on capital gains in a later year, it does not affect the right to carry forward capital losses computed under domestic law in earlier years.

ITAT Allows Carry Forward of Capital Losses Despite Exemption of Gains under India–Singapore DTAA

ITAT Allows Carry Forward of Capital Losses Despite Exemption of Gains under India-Singapore DTAA

HC quashes orders under Section 129(3) of GST Act, holding that expiry of e-way bill due to vehicle breakdown and reissuance before seizure does not establish intent to evade tax

High Court Quashes Orders Passed Under Section 129(3) Where E-Way Bill Had Expired Due to Vehicle Breakdown

HC Quashes Orders Passed Under Section 129(3) Where E-Way Bill Had Expired Due to Vehicle Breakdown

Notifications

The Ministry of Finance amends the UTGST Notification No. 26/2018, revising the definition of ‘Nominated Agency,’ effective November 1, 2025.

Union Territory GST Notification Update: Amendment to Nominated Agency Definition

High Court dismisses revision for failure to prove actual movement of wheat from Delhi; burden to prove interstate purchases lies with the dealer under Section 16.

Form 38 & Bank Payments Not Enough: High Court Busts Bogus Wheat Purchases, Exposes Fake Transport via Tractors & Bikes

High Court dismisses Revenue’s appeal; upholds ITAT’s order confirming CIT(A)’s restriction of bogus purchase addition to 15% of alleged hawala transactions.

High Court Dismisses Revenue Appeal; Upholds 15% Restriction on Bogus Purchase Addition

High Court sets aside State’s acquisition under Section 14 of the Maharashtra Slum Act, holding that the landowner’s preferential right to redevelop must be exercised before invoking acquisition powers.

HC Upholds Landowner’s Preferential Right to Redevelop, Quashes Acquisition of Private Land

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