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Direct Tax
Additional Interest on Delayed Income Tax Refund: Delhi HC Orders Fresh Review in Mitsui Engineering Case
The Delhi High Court directed the tax department to reconsider its long-pending claim for...
Direct Tax
AO Can Substitute Sale Value Disclosed In Registered Sale Deeds Where There Is Evidence Of Understatement: Punjab & Haryana High Court
The Punjab and Haryana High Court has upheld the jurisdiction of the Assessing Officer...
Direct Tax
ITR Are ‘Personal Information’ Under RTI; Spouse Can’t Seek Disclosure Without Larger Public Interest: Karnataka High Court
The Karnataka High Court has held that income tax returns of an assessee constitute...
Direct Tax
S. 68 Addition on Opening Loan Balances Held Unsustainable: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...
Direct Tax
Mandatory Inquiry into Genuineness of Activities Before Grant of 12AB & 80G Registration: Delhi High Court
The Delhi High Court has held that registration under Section 12AB and approval under...
Direct Tax
Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm
The Delhi High Court has set aside a 15% tax deduction certificate issued to...
Direct Tax
Reopening Can’t Be Solely Based On Alleged Non-Disallowance Under S. 14A: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Income Tax Reopening Over Rs. 1.59 Crore Cash Deposits Dropped After PAN Found Wrongly Linked; No Addition Made
The Income Tax Department has dropped reassessment proceedings initiated against an individual assessee for...
Direct Tax
Foreign Tax Credit Can’t Be Denied for Delay in Filing Form No. 67: Delhi High Court
The Delhi High Court has held that the Foreign Tax Credit (FTC) cannot be...
Direct Tax
IBC Can’t Override Benami Attachment: Supreme Court Dismisses Liquidators’ Appeals with Rs. 5 Lakh Costs
The Supreme Court has ruled that attachment and confiscation proceedings initiated under the Prohibition...
Direct Tax
ITAT Quashes Rs. 31.65 Lakh Penalty for Defective Notice U/s 271(1)(c)
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a penalty...
Direct Tax
S. 263 Revision Invalid Where AO Took Plausible View on Unlisted Share Gains as Capital Gains: Calcutta High Court
The Calcutta High Court has held that revision under Section 263 of the Income...
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...