From 1 January 2026, GST becomes a system-driven regime with mandatory validations and irreversible deadlines. Businesses must ensure strict compliance to avoid return blocks and registration disruptions.
The Tribunal clarified that mere search under Section 132 does not automatically justify reopening. The AO must demonstrate year-specific escapement of income and follow mandatory approval procedures.
Amazon sellers can claim reimbursement of TDS deducted on advertising and MCF fees by submitting Form 16A. Proper filing and documentation ensure recovery of deducted tax.
ITAT Hyderabad held that the assessment was barred by limitation under Section 153. Only the actual period lost during search proceedings could be excluded, not the full 180 days.
The Court clarified that living together across religions is not illegal unless unlawful conversion is proved. Upholding Article 21 rights, it directed police to safeguard life and liberty of consenting adults.
ITAT Hyderabad remanded the capital gains issue for verification of demolition expenses under Section 48. The Tribunal directed the AO to examine evidence before allowing indexed cost.
ITAT Ahmedabad held that property payments were properly explained with bank records and affidavits. Additions under Section 69 for cash deposit and stamp duty were deleted.
ITAT held that cash loans taken for son’s education were bona fide and supported by evidence. Reasonable cause under Section 273B justified deletion of penalty.
The Court held that there is no provision for deducting GST, incentive advance, or festival advance from retiral dues and directed full payment without deductions.
The ITAT relied on orders under section 148A(d) for subsequent years where reopening was dropped, holding the assessee to be a local authority. The earlier additions for unexplained investment and interest income were set aside.
