New Income Tax Bill – 2025 Vs. Clubbing of Income: A Shift from Qualification to Skills in the Income Tax Bill, 2025

For registration under section 12AA, authorities must only ensure the trust’s objectives are genuinely charitable: Supreme Court

Failure to issue a notice under Section 143(2) is a jurisdictional defect, rendering the entire assessment void ab initio: Agra ITAT  

An overview of GST on GTA – RCM vs Forward Charge

Admissibility of Additional claim during Assessment Proceeding- Whether tenable?

Salary Income paid to Remote Workers for Services Rendered Outside India is not Taxable in India

Once an assessee has passed away, no valid assessment or reassessment can be carried out in their name

Non-Mention of DIN – Andhra Pradesh HC Quashes GST Assessment Order

Section 43A not applicable if assessee claimed it on account of foreign exchange fluctuation and there was no actual payment or remittance

New requirements asked in Income Tax scrutiny

Whether GST is applicable on subsidised canteen facility and free bus facility provided by a company to its employees?

No Penalty for Debatable Tax Claims Made in Good Faith: ITAT Chennai

Interpretation of “First Offence” under the 2014 Guidelines by the Apex Court

If any third-party search (u/s 132) reveals incriminating material related to an assessee, the department should proceed under section 153C, rather than invoking section 147/148.

All the offences committed prior to issuance of show cause notice/intimation for launching of prosecution falls within the purview of “first offence”: Supreme Court

Validity of reopening of Assessment done by passing order u/s 148A(d) after 3 years, though notice u/s 148A(b) was issued within 3 years

Income Tax Bill 2025: ‘Notwithstanding’ Vs. ‘Irrespective Of’

Allowing 2 Self-Occupied House Properties: A Welcome Move by Finance Bill 2025