Supreme Court Directs Union To Consider 60-Day Tax Relief For Seafarers Stranded In India During COVID-19

The Supreme Court on 21 August directed the Union of India to sympathetically consider representations filed by Merchant Navy Officers and Ladies Association (MNOLA) seeking a 60-day tax exemption for Indian seafarers who remained in India for more than 182 days during the COVID-19 pandemic. A Bench comprising Chief Justice Surya Kant with Justices Joymalya Bagchi and V. Mohana disposed of the writ petition without expressing any opinion on merits and directed the Union to take an appropriate...

Taxpayer Cannot Revise Income-Tax Return Under Garb Of Revision After Deadline: Supreme Court

The Supreme Court has ruled that an assessee cannot use a revision remedy to effectively alter an income-tax return after the time allowed for filing a revised return has expired.A bench of Justice J.B. Pardiwala and Justice K. Vinod Chandran held that the assessee could not invoke Section 264 of the Income Tax Act, 1961 to revise its return after failing to do so within the prescribed period. The court set aside a Bombay High Court order that had remanded the case of Om Siddhakala Associates...

Cruise Does Not Cease To Be 'Carriage Of Passengers' Under Income Tax Act Because Of Onboard Hospitality: Supreme Court

The Supreme Court has recently ruled that hospitality and entertainment offered on board a cruise do not alter the essential nature of the activity as the carriage of passengers under the Income Tax Act. Ruling on the applicability of the presumptive taxation regime for non-resident shipping companies under Section 44B, the court observed that ancillary services provided during a voyage do not take the operation outside the scope of the provision.A bench of Justices S.V.N. Bhatti and N.V....

Supreme Court Refuses To Entertain PIL Seeking Transfer Of Benami Act Appeals To ITAT, Allows Representation

The PIL was filed by former ITAT Vice President Parveen Kumar Bansal, who sought transfer of appellate jurisdiction under the PBPT Act from the PMLA Appellate Tribunal to the Income Tax Appellate Tribunal

Supreme Court Issues Notice On Revenue's Appeal Against HC's India-Singapore DTAA Relief To ST Shipping

The Supreme Court on Wednesday issued notice in the Income Tax Department's appeal challenging a Gujarat High Court judgment that held ST Shipping Pte Ltd, Singapore was entitled to the benefit of Article 8 of the India-Singapore Double Taxation Avoidance Agreement (DTAA). Under Article 8 of the DTAA, profits from the operation of ships in international traffic are taxable only in the country of residence.A bench of Justices P.S. Narasimha and Alok Aradhe while issuing notice on the Revenue's...

UK-Based Arms Consultant Sanjay Bhandari Moves SC Against Delhi HC Fugitive Economic Offender Ruling

Businessman Sanjay Bhandari has approached the Supreme Court against the Delhi High Court's decision affirming his declaration as a Fugitive Economic Offender under the Fugitive Economic Offenders ActBhandari, a defence consultant is under investigation in the alleged Pilatus basic trainer aircraft procurement and Tatra all terrain military truck procurement cases apart from proceedings under the Black Money Act.The special leave petition filed on July 9 is yet to be listed before the apex...

IT Department Moves Supreme Court Against Delhi HC Order Quashing Reassessment Notices Against NDTV Founders

The Income Tax Department has challenged a Delhi High Court ruling that quashed reassessment proceedings against NDTV founders Dr. Prannoy Roy and Radhika Roy over interest-free loans received from RRPR Holdings Pvt. Ltd. The loans included about ₹21 crore advanced to Prannoy Roy and about ₹71 crore advanced to Radhika Roy.The Special Leave Petition is likely to be heard by a vacation bench of Justices R. Mahadevan and Alok Aradhe on June 30, 2026.The High Court judgment delivered by a Division...

Supreme Court Refuses To Entertain Plea For Creamy Layer In Income-Tax Exemption For Scheduled Tribes In North-East States

The Supreme Court on Tuesday declined to entertain a plea seeking the introduction of a "creamy layer" mechanism for the income-tax exemption granted to Scheduled Tribes residing in specified areas and States under the Income Tax Act, 2025.The petitioner sought a direction to restrict the benefit to economically weaker tribals and exclude affluent beneficiaries. A bench of CJI Surya Kant and Justice V. Mohana allowed petitioner Ashwini Upadhyay to withdraw the petition with the ...

Madras High Court Issues Notice On Plea Challenging Retrospective Amendments To Income Tax Act, 1961

The Madras High Court on Monday issued notice on a plea challenging several retrospective amendments to the Income-tax Act, 1961 introduced through the Finance Act, 2026, which are alleged to be unconstitutional and to impermissibly overturn judicial interpretations of tax provisions. A Division Bench of Chief Justice S.A. Dharmadhikari and Justice Arul Murugan issued notice on the petition and is likely to hear the matter next on July 21. The plea was filed by the Revenue Bar Association, a...

Supreme Court Grants IT Dept. Liberty To File HC Appeal In Google Ireland ₹116 Crore Tax Dispute

The Supreme Court on Thursday declined to entertain the Income Tax Department's challenge to a Karnataka High Court judgment dated June 3, 2025, which had quashed assessment orders passed against Google Ireland for AYs 2009-10 and 2010-11.The Court held that the Revenue must first pursue the available intra-court appeal before the High Court. A Bench of Justices Aravind Kumar and Prasanna B. Varale dismissed the Revenue's Special Leave Petition, holding that an intra-court appeal against the...

Supreme Court Seeks Attorney General's Intervention Over Long-Vacant Administrative Posts In ITAT

The Supreme Court on May 26 expressed concern over longstanding vacancies in the administrative establishment of the Income Tax Appellate Tribunal (ITAT) and sought the intervention of the Attorney General for India to ensure that the posts are filled expeditiously.The petition filed by Parveen Kumar Bansal, sought directions for immediate initiation and completion of the recruitment process for vacant posts including Deputy Registrar and Assistant Registrar, besides convening long-pending...

Supreme Court Refuses To Interfere With Delay Condonation In Income Tax Dept's Appeal Against IFUNA

The Supreme Court on Monday refused to interfere with a Delhi High Court order that condoned the Income Tax Department's delay in filing and re-filing its appeal against Indian Federation of United Nations Association (IFUNA). The delay was 154 days in filing the appeal and 112 days in re-filing it.The Delhi High Court had on March 24, 2026 condoned the delay observing that though the delay was substantial and not properly explained, a “lenient view in the interest of justice” was required A...