Rule 281 of the Draft Income-tax Rules, 2026 lists the operational circumstances under which the death of armed forces personnel qualifies for benefits under Schedule III.
Rule 280 of the Draft Income-tax Rules, 2026 lists prescribed allowances and exemption limits under Schedule III, covering travel, transfer, education, remote locality, and armed forces allowances.
Draft Rule 279 of the Income-tax Rules, 2026 explains how House Rent Allowance (HRA) exemption will be computed based on rent paid, salary, and the city of residence.
Draft Rule 278 of the Income-tax Rules, 2026 explains how exemption for Leave Travel Concession (LTC) will be calculated based on actual travel cost, transport mode, and journey limits.
Israr Ahmad Khan Vs Amarnath Prasad & Ors. (Supreme Court of India) The Supreme Court considered contempt proceedings arising from alleged non-compliance with its earlier order dated 20.05.2025 passed in Civil Appeals No. 7023/2025 and 7024/2025. At the outset of the hearing, senior counsel representing the alleged contemnors sought permission to withdraw from the matter, […]
The High Court declined to implead a Minister after the District Collector clarified that a prohibitory order did not intend to hinder compliance with a prior court direction. The Court held that contrary public statements cannot override judicial verdicts.
The Tribunal ruled that exemption under Sections 11 and 12 cannot be denied by aggregating separate shareholdings to invoke Section 13(2)(e). It held that no office bearer individually held substantial interest, making the addition unsustainable.
The Allahabad High Court held that tax determination under GST cannot be made against a deceased person. The demand order was quashed as no notice was issued to the legal representative.
The High Court ruled that the CESTAT acted within its powers by remanding the case to verify certificates for service tax exemption and held that such an order did not warrant interference.
SA Aromatics Pvt Ltd and another Vs Union of India and 5 others (Allahabad High Court) The Allahabad High Court decided a batch of writ petitions challenging proceedings initiated under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and the U.P. Goods and Services Tax Act, 2017. The petitions raised […]
