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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
Indirect Taxes
Cenvat Credit on Imported Coal Can’t Be Denied When CVD Paid at Concessional Rate: Madras High Court
The Madras High Court (Madurai Bench) has dismissed the Department’s appeal against Tamil Nadu...
GST
GST Demand Unsustainable When Tax Already Paid to Govt.: Madras High Court Quashes Rs. 14.63 Cr SCN Against GAIL
The Madras High Court has quashed a show cause notice issued against GAIL (India)...
GST
Cut Tobacco Not ‘Manufactured Chewing Tobacco’, Not Covered Under Higher Tax Category: Madras HC
The Madras High Court has held that cut tobacco produced through minimal processing would...
GST
CBI Books GST Superintendent in Fresh FIR Over Rs. 20.40 Lakh Disproportionate Assets Case
The anti-corruption branch of the Central Bureau of Investigation (CBI) has registered a second...