![Closing Individual Debtor Accounts Not Mandatory for Claiming Bad Debt Deduction u/s 36(1)(vii): Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100303-baad-debt-deduction-taxscan.webp "Closing Individual Debtor Accounts Not Mandatory for Claiming Bad Debt Deduction u/s 36(1)(vii): Kerala HC [Read Order]")
Closing Individual Debtor Accounts Not Mandatory for Claiming Bad Debt Deduction u/s 36(1)(vii): Kerala HC [Read Order]
In a recent judgment, the Kerala High Court held that closing individual debtor accounts is not a legal requirement for claiming a bad debt...
![MCA Relaxes Additional Fee for Filing CRA-4 up to 31st Dec [Read Circular]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100272-mca-relaxes-fee-for-filing-cra-4-up-txn.webp "MCA Relaxes Additional Fee for Filing CRA-4 up to 31st Dec [Read Circular]")
![No GSTAT, No Recovery: Delhi HC stays GST Recovery Proceedings subject to Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100264-no-gstat-recovery-delhi-hc-gst-recovery-proceedings-pre-deposit-txn.webp "No GSTAT, No Recovery: Delhi HC stays GST Recovery Proceedings subject to Pre-Deposit [Read Order]")
![Customs Dept appeals CESTAT Order in favour of Lulu International Malls in Trampoline Import Case: Supreme Court takes up Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100260-customs-dept-appeals-cestat-order-lulu-international-malls-trampoline-import-case-supreme-court-taxscan.webp "Customs Dept appeals CESTAT Order in favour of Lulu International Malls in Trampoline Import Case: Supreme Court takes up Matter [Read Order]")
![Rs. 2.58 Crore worth Gold Smuggling Case: Madras HC Grants Bail to Two Accused [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100227-bail-madras-high-court-gold-smuggling-case-taxscan.webp "Rs. 2.58 Crore worth Gold Smuggling Case: Madras HC Grants Bail to Two Accused [Read Order]")
ITAT Shields Investor from Tax, Says Documented Stock Exchange Trades Trump Tax Dept's Presumptions [Read Order]
In a significant ruling that reinforces the primacy of documentary evidence over general allegations, the Income Tax Appellate Tribunal (ITAT) in Mumbai has shielded an individual investor from a...
![ITAT Shields Investor from Tax, Says Documented Stock Exchange Trades Trump Tax Depts Presumptions [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100222-itat-stock-exchange-tax-depts-tax-depts-presumptions-shields-investor-from-tax-taxscan.webp "ITAT Shields Investor from Tax, Says Documented Stock Exchange Trades Trump Tax Depts Presumptions [Read Order]")
Supreme Court Stays GST Assessment Order Treating JDA As ‘Supply’, Issues Notice to Centre [Read Judgement]
In a recent order, the Supreme Court of India stayed the operation of a Central GST assessment order that treated a Joint Development Agreement (JDA) between a developer and a landowner as a taxable...
![Supreme Court Stays GST Assessment Order Treating JDA As ‘Supply’, Issues Notice to Centre [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100254-supreme-court-of-india-gst-case-taxscan.webp "Supreme Court Stays GST Assessment Order Treating JDA As ‘Supply’, Issues Notice to Centre [Read Judgement]")
The ‘Invisible Victims’ Doctrine in Tax Litigation: Justice Surya Kant’s Rethinking of Equity and Fairness
One of India’s most respected jurists, Justice Surya Kant of the Supreme Court, has recently articulated a judicial philosophy that deserves close attention not only from judges and lawyers but also...
“Complete Breach of Natural Justice”: Bombay HC says results thrown open by AI are not to be Blindly Relied Upon in an Income Tax Case [Read Order]
The Bombay High Court, in a significant ruling addressing the use of Artificial Intelligence (AI) in tax adjudication, set aside an income tax assessment order after finding that the National...
![“Complete Breach of Natural Justice”: Bombay HC says results thrown open by AI are not to be Blindly Relied Upon in an Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100256-bombay-high-court-income-tax-case-taxscan.webp "“Complete Breach of Natural Justice”: Bombay HC says results thrown open by AI are not to be Blindly Relied Upon in an Income Tax Case [Read Order]")
ITAT dismisses firm's appeal, upholds tax on undisclosed income from cash and stock discovered in survey [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, has dismissed an appeal filed by a partnership firm and upheld a tax demand concerning undisclosed income that came to light during a survey...
![ITAT dismisses firms appeal, upholds tax on undisclosed income from cash and stock discovered in survey [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100202-itat-taxscan.webp "ITAT dismisses firms appeal, upholds tax on undisclosed income from cash and stock discovered in survey [Read Order]")
![No Tax Liability arises from Pre-GST Lease Deed: Allahabad HC Stays GST Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100191-tax-liability-pre-gst-lease-deed-allahabad-hc-taxscan.webp "No Tax Liability arises from Pre-GST Lease Deed: Allahabad HC Stays GST Proceedings [Read Order]")