Major updates include Supreme Court GST classification rulings, IBC jurisdiction clarifications, DTAA amendment with France, ...

Under the CGST Act, executives responsible for company operations may face prosecution unless they prove due diligence.

The Tribunal held that an appeal filed before a Bench lacking territorial jurisdiction is not maintainable and cannot be transferred. Liberty was granted to approach the correct Bench with a delay ...

ITAT Delhi held that interest awarded under Section 28 is an accretion to compensation and cannot be taxed as income from other sources. The appeal was allowed following Supreme Court ...

ITAT Mumbai held that deduction under Section 80JJAA cannot be allowed when not claimed in the original return of income. Section 80A(5) bars such belated claims raised for the first time before ...

NCLAT held that invoices with default dates beyond the Section 10A period cannot be barred under the COVID suspension provision. The ₹2.36 crore claim was restored for fresh ...

Courts have clarified that “reason to believe” under GST must rest on tangible material, not mere suspicion or template notices. Arbitrary cancellations, searches, and arrests without recorded reasons ...

India introduced a 6% and later 2% digital tax to capture revenue from non-resident tech giants operating without a permanent establishment. The levy operates outside tax treaties to ensure ...

The Budget introduces a ₹10,000 crore SME Growth Fund and GST interest relief, while imposing mandatory late fees for tax audit delays. Taxpayers must balance benefits with stricter ...

Act, 2025 restores excise duty powers after the cessation of GST compensation cess. It sharply increases tobacco duties to maintain tax incidence at GST-era levels and prevent products from becoming ...

Draft Rule 172 of the Income-tax Rules, 2026 prescribes hourly fee limits and oversight mechanisms for audit and inventory valuation to ensure transparency and prevent excessive ...

Setting aside the assessment, the Court held that non-selection of a portal option cannot deprive an assessee of oral hearing. Denial of such opportunity amounted to violation of natural ...