Income Tax Act
GST
Rajasthan High Court Quashes GST Demand Over Unsigned SCN
The Rajasthan High Court has set aside a GST demand of ₹3.13 lakh after...
Direct Tax
Excess TDS Can’t Be Retained Indefinitely: Delhi High CourtÂ
The Delhi High Court has held that the Income Tax Department cannot deny an...
Direct Tax
Prima Facie Case Sufficient for Prosecution Under Income Tax Act; Rajasthan High Court Refuses to Quash Cognizance Order
The Rajasthan High Court has held that at the stage of taking cognizance in...
Columns
Search & Seizure Under India’s New Income Tax Act, 2025
What Are Search & Seizure Powers?What Changes Under the New Income Tax Act, 2025?1....
Direct Tax
Reassessment Void for Want of Mandatory Approval Under Section 151 of Income Tax Act: Calcutta HC
The Calcutta High Court has dismissed an appeal filed by the Income Tax Department,...
Direct Tax
Income Tax Dept to Notify New ITR Forms by January; Income Tax Act, 2025 to Take Effect From April 2026
The Income Tax Department is set to issue revised Income Tax Return (ITR) forms...
Direct Tax
Gift From Brother-in-Law is Exempted U/s 56 Of Income Tax Act: ITAT
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that a gift...
Direct Tax
S. 263 Of Income Tax Act Can Be Invoked When AO Fails To Address Core Issue In Assessment Order: Kerala High Court
The Kerala High Court has ruled that the Income Tax Department is justified in...
Direct Tax
Section 50C Of Income Tax Act Not Applicable On Transfer Of Lease Hold Rights: ITAT
The Delhi Bench of The Income Tax Appellate Tribunal held that S. 50C of...
Direct Tax
Cash Loans Above Rs. 20K in Violation of Income Tax Act Not Legally Enforceable Debt: Kerala High Court
The Kerala High Court has ruled that cash loans exceeding Rs. 20,000, in violation...
Direct Tax
Assessee Can’t Be Penalised U/s 271(1)(c) Of Income-tax Act For Merely Raising Plausible Claim: Bombay High Court
The Bombay High Court has held that the assessee cannot be penalised under section...
Columns
Take Care Of Disabled Dependents And Get Relief Under Section 80DD Of Income Tax Act: Know How
Do you know taking care of the Disabled Dependents will help you get more and...
Direct Tax
Kerala High Court Uphold Constitutional Validity Of Provision Mandating FIFO/Weighted Average Cost Method Of Computation For Assessees Under ‘Profits and Gains of Business And...
The Kerala High Court has upheld the constitutional validity of Section 145A of the...
Latest articles
GST
Rajasthan High Court Quashes GST Demand Over Unsigned SCN
The Rajasthan High Court has set aside a GST demand of ₹3.13 lakh after...
Direct Tax
Excess TDS Can’t Be Retained Indefinitely: Delhi High CourtÂ
The Delhi High Court has held that the Income Tax Department cannot deny an...
Indirect Taxes
Suspicion Can’t Replace Proof: CESTAT Quashes Penalty in Alleged Gold-Smuggling Operation
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai West Zonal Bench, has...
Indirect Taxes
Free-of-Cost Specification Drawings Supplied During Tender Stage Not includible in Excise Assessable Value: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has set aside...