Avinash Kurungot
Avinash Kurungot is a B.B.A. LL.B (Hons.) Graduate from Christ University, Bangalore. Following a stint in Civil Litigation, marking appearances across the High Court of Kerala and various sub-courts, he has channelled his skills towards developing engaging tax, finance and news content.
![CAs receiving Downloadable Zip Files of “Reconciliation Statement” in Whatsapp Scam, Phone Number Leak suspected [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114823-ca-zip-files-reconciliation-statement-whatsapp-scam-phone-number-leak-suspected-taxscan.webp "CAs receiving Downloadable Zip Files of “Reconciliation Statement” in Whatsapp Scam, Phone Number Leak suspected [Read Order]")
CAs receiving Downloadable Zip Files of “Reconciliation Statement” in Whatsapp Scam, Phone Number Leak suspected [Read Order]
Members of theChartered Accountant (CA) community have recently been subject to a wave of identical scam messages on Whatsapp, with unknown numbers...
![Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114847-karnataka-hc-directs-dgft-reconsider-duty-credit-scrip-claim-taxscan.webp "Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]")
![Parallel Summons by State Excise & SCN by CGST: Himachal Pradesh HC Directs Authorities to Coordinate to Avoid Multiple Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114611-parallel-summons-state-excise-scn-cgst-himachal-pradesh-hc-directs-authorities-coordiante-avoid-multiple-adjudication-taxscan.webp "Parallel Summons by State Excise & SCN by CGST: Himachal Pradesh HC Directs Authorities to Coordinate to Avoid Multiple Adjudication [Read Order]")
![ITRs are Authentic Proof of Income in MACT Claims: Calcutta HC enhances Compensation from ₹15 Lakh to ₹39 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114143-itr-authentic-proof-income-mact-claims-calcutta-hc-enhances-compensation-taxscan.webp "ITRs are Authentic Proof of Income in MACT Claims: Calcutta HC enhances Compensation from ₹15 Lakh to ₹39 Lakh [Read Order]")
IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]
TheDelhi High Court recently upheld a customs duty demand of nearly ₹9.8 crore imposed on a broadcaster on the improper removal of equipment for broadcasting the Indian Premier League (IPL) from a...
![IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113846-ipl-broadcast-equipment-removed-sez-demo-instead-commercial-purpose-delhi-hc-upholds-customs-duty-cuts-penalty-taxscan.webp "IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]")
ITAT Penalty Confirmation Not Mandatory for Criminal Prosecution in High-Value Income Tax Evasion Cases: Delhi HC [Read Order]
The Delhi High Court recently held that criminal prosecution under the Income Tax Act, 1961 is not contingent upon confirmation of penalty or attainment of finality from the Income Tax Appellate...
![ITAT Penalty Confirmation Not Mandatory for Criminal Prosecution in High-Value Income Tax Evasion Cases: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113633-itat-penalty-confirmation-mandatory-criminal-prosecution-high-value-income-tax-evasion-cases-delhi-hc-taxsxcan.jfif "ITAT Penalty Confirmation Not Mandatory for Criminal Prosecution in High-Value Income Tax Evasion Cases: Delhi HC [Read Order]")
PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]
The Delhi High Court reaffirmed that the Principal Commissioner of Income Tax (PCIT) is competent to sanction the department to launch prosecution under the Income Tax Act, 1961, in cases where the...
![PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113624-pcit-sanction-income-tax-prosecution-alleged-tax-evasion-exceeds-delhi-hc.webp "PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]")
Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]
The Income Tax Act, 2025 is a landmark legislation, repealing the erstwhile IncomeTax Act of 1961 which has been in force for more than 6 decades. To accommodate the changing ways of the world and...
![Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113016-consolidating-income-tax-act-2025-old-new-tax-act-series-taxscan.webp "Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]")
Bad Debt Income Tax Deduction for Rural Branch Advances to be Computed on Aggregate Average of Monthly Outstanding Balances: Madras HC [Read Order]
The Madras High Court has dismissed two appeals filed by the Income Tax Department, holding that the deduction for provision for bad and doubtful debts under Section 36(1)(viia) of the Income Tax...
![Bad Debt Income Tax Deduction for Rural Branch Advances to be Computed on Aggregate Average of Monthly Outstanding Balances: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112975-bad-debt-income-tax-deduction-madras-hc-taxscan.jfif "Bad Debt Income Tax Deduction for Rural Branch Advances to be Computed on Aggregate Average of Monthly Outstanding Balances: Madras HC [Read Order]")