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Direct Tax
Providing ‘Relied Upon Material’ In SCN Is Not Procedural Requirement: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the reassessment...
Direct Tax
Separate PAN Not Ground to Deny AIF Benefits: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that exemption...
Direct Tax
No Employer-Employee Relationship Between Diagnostic Firm and Consultant Doctors; TDS Under S. 194J Valid: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld that payments...
Direct Tax
Replacing Dies and Moulds Is Not Capital Spend: Madras HC Upholds Relief to TVS Motor
The Madras High Court has dismissed a long-pending income tax appeal filed by the...
Direct Tax
Factual Disputes Must Be Decided by AO: Delhi High Court Refuses to Quash Reassessment Notice
The Delhi High Court has declined to quash a reassessment notice issued under Section...
Direct Tax
Booking.com’s Commission Income Not Taxable in India in Absence of PE : ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that commission...
Direct Tax
Reassessment Based Solely on Audit Objection Invalid: Allahabad HC
The Allahabad High Court has quashed reassessment proceedings initiated against leather exporter for Assessment...
Direct Tax
Draft Income-tax Rules, 2026 Propose Mandatory CA Verification for Foreign Tax Credit Claims
The Central Board of Direct Taxes (CBDT), through the Draft Income-tax Rules, 2026, has...
Direct Tax
Finance Bill, 2026 Retrospective Clarifications Shape Judicial Course: SC Disposes of Batch of JAO–FAO Cases, Remits Matters to HC
The Supreme Court has disposed of a batch of cases relating to the jurisdictional...
Columns
NPO Merger Rules Amended: New Section 354A to Exempt Accreted Income Tax from April 2026
Under the Income-tax Act, 1961, Chapter XII-EB deals with the taxation of accreted income...
Direct Tax
Short-Term Loan Repaid in 2 Days Can’t Be Treated as Bogus Without Proper Enquiry: Delhi High Court
The Delhi High Court has dismissed an appeal filed by the Income Tax Department...
Direct Tax
Reassessment Notice Valid Even Without Supplying Entire Material: Delhi High Court
The Delhi High Court has dismissed a writ petition challenging reassessment proceedings initiated by...
Latest articles
GST
Composite GST SCN for Multiple Years Held Unsustainable: Kerala High Court
The Kerala High Court has set aside a GST show cause notice (SCN) holding...
Columns
New Income Tax Act, 2025 to Take Effect from April 1, 2026, Introducing Simplified “Tax Year” System
India is set to usher in a major overhaul of its direct tax framework...
Indirect Taxes
Unexplained 435-Day Delay Leads to Dismissal of Tax Revision Petition: Karnataka High Court
The Karnataka High Court has dismissed a Sales Tax Revision Petition, refusing to condone...
Notification
GSTAT Rajkot Bench Becomes Operational
The Goods and Services Tax Appellate Tribunal (GSTAT) has formally commenced operations of its...