HomeDirect Tax

Direct Tax

Keep exploring

Black Money Act Notice Issued Nearly 1 Year Late, Holds CBDT’s 30-Day Timeline Binding: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed Black Money...

Form 26AS Import Glitch Surfaces on ITR Due Date

After an otherwise smooth Income Tax Return (ITR) filing season, several taxpayers and tax...

Warnings Against AI-Generated Hallucinated Citations: Delhi HC Quashes Income Tax Appellate Order Based on Non-Existent Judgment

The Delhi High Court has delivered a significant ruling on the growing menace of...

Bombay HC Declines to Decide India–China DTAA Taxability Issue While Same Dispute Is Pending Before ITAT

The Bombay High Court has declined to adjudicate a significant international taxation dispute involving...

Gujarat High Court Upholds ITAT’s 10% Addition in Bogus Purchase Case

The Gujarat High Court has reaffirmed that where an assessee's sales are accepted and...

Income Tax Addition Based Solely on GST Allegations Can’t Survive Once GST Demand Is Quashed: ITAT 

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

Income Tax Dept. Can’t Recover Tax Claims After NCLT-Approved RP If Dues Were Never Lodged During CIRP: Bombay High Court

The Bombay High Court has reaffirmed the supremacy of the Insolvency and Bankruptcy Code...

Cruise Operators Eligible for Presumptive Tax U/s 44B; Onboard Hospitality Doesn’t Change Nature of Passenger Carriage: Supreme Court

The Supreme Court has held that cruise operators providing passenger transportation remain eligible for...

Charitable Trust Can’t Be Denied Exemption Merely Because Majority Beneficiaries Belong to One Religious Community: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...

Trust Registration Can’t Be Rejected Solely Because Trust Deed Is Not Registered With Sub-Registrar: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...

Political Donations to Non-Compliant Parties Not Eligible for S. 80GGC Deduction: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance...

Predominantly Charitable Trusts Can’t Lose S. 80G Benefit Over Minor Religious Expenditure: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a...

Latest articles

Disposal Of Mining Overburden By Entity Authorised By Mining Lease Holder Constitutes Taxable Service: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

CESTAT Upholds Rs. 20.65 Crore Customs Duty Demand After Brass Scrap Imports Found to Originate From Pakistan, Not UAE

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...

Prolonged Incarceration Can Override PMLA’s Stringent Bail Conditions: Punjab & Haryana High Court Grants Regular Bail

The Punjab and Haryana High Court has held that prolonged pre-trial incarceration, coupled with...

Is S. 122(1A) of CGST Act Applicable On Individuals? Bombay High Court Suspends GST Penalty Against Former Director

The Bombay High Court has granted interim protection to a former director of a...