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Direct Tax
Bombay High Court: Subsequent Supreme Court Ruling Cannot Be Basis for ITAT to Recall Order Under Section 254(2)
The Bombay High Court has held that a subsequent ruling of a Supreme court...
Direct Tax
Supreme Court Quashes HC’s Direction to CBDT to Modify Income Tax Software for TDS Demands
The Supreme Court has clarified the limits of judicial intervention in tax administration by...
Direct Tax
Temporary Pause in Business Doesn’t Mean Cessation, Non-Resident Firm Entitled to Income Tax Deductions: Supreme Court
The Supreme Court while clarifying the tax treatment of non-resident entities facing business interruptions,...
Direct Tax
Not Mandatory for Non-Resident Assessee to have Permanent Establishment in India to Carry on Business: Supreme Court
The Supreme Court held that it is not mandatory for a non-resident assessee to...
Direct Tax
Supreme Court to Examine Taxability of Security Deposits in Property Deals
The Supreme Court of India is set to examine a crucial question in tax...
Direct Tax
Whether Issuance of Bonus Shares Is Taxable Income? Supreme Court to Examine
The Supreme Court has agreed to hear a significant tax issue that could have...
Direct Tax
Income Tax Dept. Doesn’t Trust Even Its Lawyers: Supreme Court
The Supreme Court has pulled up the Income Tax Department for its “unnecessarily long...
Direct Tax
Supreme Court Strikes Down 25-Year Experience Rule for CAs Seeking ITAT Membership
The Supreme Court has formally inserted additional paragraphs into its November 19 judgment in...
Direct Tax
TDS on Payments to Non-Residents Can’t Exceed 10% Under DTAA: Supreme Court
The Supreme Court has held that tax deducted at source (TDS) on payments made...
Direct Tax
Supreme Court Slams Income Tax Dept For ‘Frivolous’ SLP, Warns Against Repeated Filings On Settled Issues
The Supreme Court on Friday dismissed yet another Special Leave Petition (SLP) filed by...
Direct Tax
PIL “Misconceived”; Affirms Municipal Bodies’ Power To Revise Taxes After 16 Years: Supreme Court
The Supreme Court while call the Public Interest Litigation (PIL) ‘misconceived’, affirmed the power...
Direct Tax
Supreme Court Clarifies On Income Tax Deduction of Head Office Expenses by Foreign Companies
The Supreme Court clarified the scope of deductions available to non-resident entities for expenses...
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...