Orissa High Court granted interim relief to Bhakta Ram Purohit in a GST appeal due to the non-constitution of the Appellate Tribunal. The petitioner challenged the First Appellate Authority’s order ...

Multifarious Key Taxation Laws and Rules: The Indian taxation system is governed mainly under the Income Tax Act, 1961, with relevant sections being: Section 4: General Taxability. Section 90: ...

The Union Budget 2025 has introduced several noteworthy changes in direct taxation, aimed at benefiting taxpayers and simplifying the tax structure. These reforms focus on reducing the tax burden, ...

The Income Tax Appellate Tribunal (ITAT) Mumbai ruled in favor of Ramlal G Suthar, quashing the reassessment order under Sections 147 r.w.s. 1 ...

Income Tax notices to non-existent company were void ab initio & cannot be rectified under Section 292B: Bombay HC ...

The ruling highlights the ongoing judicial scrutiny of reassessment proceedings under the amended Income Tax Act, 1961, particularly concerning the procedural and jurisdictional validity of notices ...

Patna High Court ruled in favor of Brand Protection Services Private Limited, setting aside the appellate order that had dismissed the company’s appeal against a tax demand. The petitioner had filed ...

This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 28th March, 2023 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata ...

Orissa High Court reviewed a revision petition challenging the legality of an order passed by the Additional Chief Judicial Magistrate (Special Court), Cuttack, in a case under Sections 276B and 278B ...

3. CIT (A) deleted the addition holding that the discount paid by the assessee to CFSA cannot be held to be interest and therefore, provisions of Section 40 (a) (i) of the Act would not apply.

(ii) The Assessing Officer failed to appreciate that as per the DTAA, gains in respect of shares acquired post 4.2017 are taxable as per the Act and that these are the only losses which are carried ...

Orissa High Court addressed multiple writ petitions challenging orders passed under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Odisha Goods and Services Tax Act, 2017 (OGST Act).