In a significant ruling on TDS compliance and prosecution under the Income-tax Act, the Delhi High Court in ITO (TDS) v. Delhi Iron & Steel Co. Pvt. Ltd. [[2025] 179 taxmann 643 (Delhi)] held that delay in depositing TDS without proof of genuine hardship constitutes an offence …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Indore Bench, held that a society registered under section 12AA in 2021 could still claim exemption under sections 11 and 12 for an earlier year, i.e., Assessment Year 2018-19, by virtue of the first proviso to section …
The case of Sterling Farm Research and Services Pvt. Ltd. v. Commissioner of Income Tax came before the Kerala High Court concerning the validity of a revisional order passed under Section 263 of the Income Tax Act, 1961. The dispute arose from the Assessment Year 2016–17, …
The Supreme Court of India is poised to deliver an important ruling that could reshape the compliance landscape for charitable and religious institutions across the country. The case concerns whether registration of a trust under Section 12AA of the Income Tax Act, 1961 — …
In 2025, India’s rental housing framework underwent significant reform aimed at improving transparency, fairness, and legal protection for both landlords and tenants. With the introduction of the new Rent Law 2025 and the mandatory e-stamping and registration provisions, the government seeks to formalize …
In a significant ruling on the procedural validity of GST adjudication, the Allahabad High Court held that uploading a show cause notice (SCN) under Section 73 of the CGST Act, 2017 on the GSTN portal after cancellation of registration does not amount to valid service of notice. The …
In a significant judgment impacting the digital privacy and competition landscape, the National Company Law Appellate Tribunal (NCLAT) has partly upheld the Competition Commission of India’s (CCI) findings against WhatsApp, while setting aside the ban that prohibited the platform from sharing user data with …
A significant tax dispute with wide implications for India’s aviation and maintenance industries has reached the Supreme Court. The case revolves around whether IGST can be levied on aircraft parts and engines sent abroad for repair and subsequently re-imported. The Customs Department’s …
The Supreme Court’s recent ruling in Authority for Clarification and Advance Rulings, Karnataka v. Skyline Construction & Housing Pvt. Ltd. (Civil Appeal No. 8318 of 2011, decided on 1 November 2025) has brought much-needed clarity to the issue of double taxation in works …
In a stern rebuke, the Supreme Court of India directed a man accused of threatening a court-appointed woman lawyer with a pistol during a local commission visit to surrender before jail authorities. The bench, led by Justice Surya Kant, came …
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently reaffirmed an important principle governing Section 41(1) of the Income Tax Act, 1961 — that an addition on account of remission or cessation of liability cannot be sustained in the absence of …
In a significant ruling that brings clarity to capital gains reinvestment timelines, the Income Tax Appellate Tribunal (ITAT), Mumbai has held that making the investment payment within two years from the date of sale is sufficient to claim Section 54F …
Justice Surya Kant, who is set to take oath as the 53rd Chief Justice of India on 23 November 2025, brings with him a judicial legacy marked by bold constitutional reasoning, administrative reform, and empathy toward citizen rights. Hailing from Hisar, Haryana, he …
The Institute of Chartered Accountants of India (ICAI) is once again set to lock horns with the National Financial Reporting Authority (NFRA) — this time over the contentious revision of Standard on Auditing (SA) 600, which governs how group audits are …
In a landmark ruling, the Andhra Pradesh High Court has reaffirmed the supremacy of Article 265 of the Constitution of India, declaring that the limitation period prescribed under the GST laws does not apply to refunds of amounts collected without authority of law. The Court, in Nspira …
A charitable trust filed its return of income claiming exemption under Sections 11 and 12 of the Income-tax Act, 1961. The Assessing Officer (AO) denied the exemption on the technical ground that the trust’s audit report in Form 10B was not submitted along with …
In a significant step towards further digitization and ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has notified the Central Goods and Services Tax (Fourth Amendment) Rules, 2025 through Notification No. 18/2025 – Central Tax, dated 31 October 2025. These amendments, …
In yet another significant move against corruption within the tax administration system, the Central Bureau of Investigation (CBI) has booked an Assistant Commissioner of CGST, Jaipur, on charges of accumulating wealth far beyond his known sources of income. The development has once again …
In a significant ruling, the Delhi ITAT has quashed a reassessment initiated under Section 148 of the Income-tax Act after finding that approval under Section 151 was granted by the Commissioner instead of the Joint Commissioner — the competent authority …
In a significant development for the Indian judiciary, Justice Surya Kant has been formally appointed as the next Chief Justice of India (CJI). The announcement was made by Union Law and Justice Minister Arjun Ram Meghwal, who confirmed that President Droupadi Murmu has exercised her …