Section 54F Not Claimed in the Return? ITAT Says a Fresh Claim Can Still Be Considered   Kiran Kumar Grandhe v. Income Tax Officer (International Taxation)-1, Hyderabad – A useful ruling on additional claims at the appellate stage Taxpayers sometimes face an unusual situation: they dispute the very taxability of a capital gain, and therefore…

Inherited Property: A Gift of Wealth or a Bundle of Tax Questions?     There are some things in life that come without a purchase bill. A parent’s blessings, family photographs, old memories-and sometimes, a house! When a father leaves behind a house for his children, the first reaction is usually emotional: “Papa’s house is…

GST Multi-State Registration Made Simpler: One Master TRN for Multiple States     GST Portal introduces a new facility to streamline registration applications across States and Union Territories Businesses expanding their operations across multiple States in India have received a useful compliance simplification. With effect from 1 October 2026, the GST Portal has introduced a…

Tax Compliance Tracker – October, 2026     1.  Compliance requirement under Income Tax act, 1961 Sl. Compliance Particulars Due Dates   1 Due date for deposit of tax deducted/collected for the month of September 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central…

GST Search at Advocate’s Office: Client Confidentiality Cannot Mean Unrestricted Access to Digital Records   Delhi High Court lays down safeguards while permitting examination of seized computer in GST investigation The search of a lawyer’s office during a GST investigation raises a difficult question: where does the investigative power of the tax authorities end and…