ITAT Kolkata held exemption u/s 11 or 10(23C) cannot be denied at 143(1) stage for delayed Form 10B/10BB filing when reports were later furnished.
Supreme Court holds that ‘previous financial year’ must align with the Income Tax Act; rejects arbitrary tender rejection by Odisha authorities.
Calcutta High Court directed the CGST authorities to defer proceedings on a show-cause notice that clubbed four financial years. The petitioner argued that such bunching and lack of scrutiny under Section 61 violated due process.
ITAT Kolkata ruled that payments for composing and DTP work are contractual, not technical services, and thus taxable under Section 194C, not Section 194J of Income Tax Act.
Allahabad High Court quashed GST orders under Section 74, holding that ITC cannot be denied when purchases were made from a registered dealer whose GST registration was later cancelled.
Calcutta High Court admits plea challenging GST adjudication order and validity of CBIC notifications extending limitation period under Section 168A of the CGST Act.
Tribunal held that cost-to-cost reimbursements for IT support services do not qualify as Fees for Included Services (FIS) under Article 12 of the India-US DTAA, as no technical knowledge was “made available” to the Indian affiliate.
Calcutta HC ruled on challenging a Faceless Assessment order, directing the taxpayer to file an appeal when an objection to the 143(2) notice wasn’t raised earlier.
Delhi HC: DRP direction receipt date is the ITBA upload date (not physical receipt). Final tax assessment order passed one day late under S. 144C(13) is time-barred and invalid.
CBDT Circular extends ITR filing to Dec 10, 2025, and Audit Reports (44AB/12A) to Nov 10, 2025, for audit assessees. TP report deadlines are unchanged.
