Order Mandating 10% TDS Deduction On Payments Made To Foreign Company Without Change in Facts Quashed: Delhi High Court
The Delhi High Court has set aside an order issued under Section 197 of the Income Tax Act, 1961, which mandated deduction of tax...
ICAI’s Disciplinary Action Confirmed; Delhi HC Upholds 3 Month Removal of CA for Audit Lapses
The Delhi High Court has affirmed the disciplinary action taken by the Council of the Institute of Chartered Accountants of India (ICAI) against a...
Live Telecast Fees Are Not “Royalty”: Delhi HC Dismisses Tax Appeal Against Sri Lanka Cricket
The Delhi High Court has dismissed an appeal filed by the Income Tax Department against Sri Lanka Cricket (SLC), holding that payments received for...
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 setting aside a direction issued by the Gujarat High Court...
Bombay High Court Quashes Income Tax Reassessment Notice for Failure to Prove Jurisdiction Transfer
The Nagpur Bench of the Bombay High Court has quashed a reassessment notice issued under Section 148 of the Income Tax Act, 1961, holding...
CBDT Clarifies: Past Tax Assessments to Remain Closed After Supreme Court’s Tiger Global Ruling
In a move aimed at preserving investor confidence and ensuring certainty in tax administration, the Central Board of Direct Taxes (CBDT) has made it...
Supreme Court Directs PIL Petitioner to ‘Place on Record Income-Tax Returns for the Last 5 Years’ Before Considering Costs
In a significant order underscoring its intolerance towards frivolous public interest litigations (PILs), the Supreme Court on Thursday directed a petitioner-in-person to “place on...
Rs. 2 Lakh Cost Imposed On Income Tax Dept.: Delhi HC Quashes Reassessment Notices Against NDTV Founders
The Delhi High Court on Monday quashed reassessment notices issued against NDTV founders Prannoy Roy and Radhika Roy, while also imposing costs of Rs....
Faceless Assessment Remanded Back To JAO Instead Of FAO: Bombay HC
The Bombay High Court has quashed an assessment order passed under Section 143(3) of the Income-tax Act, 1961, along with the consequential demand notice,...
Faceless Appeal Authority Can’t Avoid Merits by Citing Lack of Facts: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that faceless appeal authority cannot avoid merits by citing lack of facts.The...
Unsigned Reassessment Notice Are Void Ab Initio: Bombay HC
The Bombay High Court has held that unsigned reassessment notice void ab initio and quashed all consequential assessment and penalty proceedings.The bench of Justice...
Reassessment Invalid if Initiated Against Individual but Finalised as AOP: ITAT Quashes Rs. 1.08 Crore Addition
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment order involving an addition of Rs. 1.08 crore, holding that...
ITAT Bengaluru Notifies Bench Constitution, Hearing Schedule for January 2026
The Income Tax Appellate Tribunal (ITAT), Bangalore Benches, has issued a notification dated 15 January 2026 detailing the constitution of benches and hearing schedule...
Supreme Court Rules Tiger Global’s Flipkart Exit Taxable in India, Flags Impermissible Tax Avoidance
The Supreme Court on Thursday held that capital gains arising from Tiger Global’s exit from Flipkart in 2018 are taxable in India, concluding that...
Exporter Can’t Be Denied Benefit Of Deduction Merely For Not Submitting Consolidated BRC: Punjab & Haryana High Court
The Punjab and Haryana High Court has directed the Income Tax Department to re-examine the availability of Bank Realisation Certificates (BRCs) before denying export...
AO Can’t Mechanically Deny Nil Withholding Certificate Without Strictly Following Rule 28AA Mandatory Framework: Delhi HC
The Delhi High Court has held that an Assessing Officer cannot mechanically deny a Nil Withholding Certificate merely on the ground of protecting revenue,...
‘Virtual Service PE’ Theory Rejected; Delhi HC Quashes 5.25% Withholding Tax Order Against Ernst & Young LLP
The Delhi High Court has set aside an order directing Ernst & Young LLP (EY India) to withhold tax at 5.25% on payments proposed...
S. 263 Can’t Be Invoked by Treating Court Approved Demerger as an Amalgamation: Madras HC Upholds Carry Forward of Losses
The Madras High Court has dismissed a tax appeal filed by the Income Tax Department holding that the Commissioner of Income Tax (CIT) wrongly...
No Higher TDS Without Sustainable PE Finding: Delhi HC Quashes 3.5% S. 197 Certificate
The Delhi High Court has set aside an Income Tax Department order directing deduction of tax at source (TDS) at an enhanced rate of...
Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC
The Delhi High Court has upheld the validity of a reassessment notice issued under Section 148 of the Income Tax Act, 1961, ruling that...
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