Delhi ITAT held the section 148 notice time-barred and upheld deletion of sections 69A and 69C additions due to lack of cogent evidence.
Learn the key changes in ITR forms for AY 2026–27, including AIS, pre-filled data, simplified ITR eligibility and disclosure requirements.
Article examines GST enforcement against scrap dealers, highlighting analytics-based actions, retrospective cancellations, Section 74 notices and calls for balanced enforcement.
Telangana HC permitted a delayed Section 107 GST appeal against a Section 73 order and restrained recovery under Form GST DRC-13 for two weeks.
Telangana HC restored a GST appeal, permitting additional grounds on a pending Section 161 rectification application for delay condonation.
Telangana HC permitted manual filing of a GST registration revocation application after the GST portal barred filing beyond the prescribed time limit.
EPF Scheme, 2026 replaces the 1952 framework with digital compliance, revised withdrawals, claim timelines, VPF recognition and other key reforms.
Overview of Indian rulings on cross-border secondments, highlighting Centrica, Abbey Business Services and EY US decisions on FTS taxability.
Article examines bank valuation practices, proposes independent valuation reforms, and urges RBI and Government policy intervention.
A comprehensive Direct Tax Ready Reference for AY 2026-27 covering Finance Act, 2026. Includes income tax rates, TDS/TCS, capital gains, deductions, depreciation, due dates, advance tax, return filing, tax audit, and important Income-tax provisions in a single chart.
