TDS on GST: Whether Tax Should Be Deducted on Gross Amount or GST-Exclusive Amount? A Complete Analysis under Sections 194C and 194J of the Income Tax Act, 1961

Allahabad High Court rules that Speed Post is not equivalent to Registered Post for Section 148 notice service

Here is another judgement on S.87A rebate on special income under new tax regime.

Intimation under Section 143(1) cannot be issued after 9 months from the end of the FY in which the return is filed: ITAT

Section 115BAA overrides all rate provisions, potentially disregarding special tax treatments under sections like 111A, 112, and 115BB: Delhi ITAT

ITAT deleted addition due to invalidity of proceedings under Sections 147/148 and improper transfer under Section 127

TDS not applicable on commission to NRI agents procuring foreign customers

AO neither rejected the books nor conducted verification under Section 133(6): ITAT deleted addition under Section 68

When sales are accepted as genuine, the corresponding purchases cannot be disallowed unless there is tangible evidence proving manipulation or falsity

Buyer can’t be held Liable for Sellers default in Remittance of Collected tax

Whether exemption U/s 11 or 10(23C) can be denied during intimation U/s 143(1) solely for the reason that 10B or 10BB was filed belatedly, even though the forms were eventually furnished and were available with the AOr?

Both JAO and FAO have concurrent jurisdiction to initiate reassessment proceedings under section 148

Condonation of Delay under Section 119(2)(b) – CBDT Circular Cannot Override Substantive Right to Refund: HC

Taxation of Joint Development Agreements (JDAs) in the Context of the New Income Tax Act, 2025:

Madras High Court Quashes Reassessment as Time-Barred and Without Jurisdiction:

How Nagpur’s Tax Drive Signals a Nationwide Shift in Transparency

Understanding Tax Exemption and TDS Issues on Land Acquisition Compensation

Regulatory Exposure of High-Net-Worth Families under the Black Money Law: