In a landmark ruling (Suo Motu W.P. (Crl.) No. 2 of 2025), Supreme Court held that lawyers cannot be summoned merely for offering legal advice or representing clients during investigations. The Court reaffirmed client-counsel privilege under Section 132 of the Bharatiya Sakshya Adhiniyam, 2023, directing that such summons be issued only in rare cases with senior approval, thereby safeguarding professional independence and legal confidentiality.
CBDT Circular 15/2025 extends the AY 2025-26 ITR filing deadline for audited accounts from Oct 31 to Dec 10, 2025. Audit reports are now due by Nov 10.
The Rajasthan High Court ordered the CBDT to extend the Tax Audit Report (TAR) due date to October 31, 2025, citing widespread technical glitches on the e-filing portal and a substantial filing shortfall.
Taxpayers and CAs request an extension of the September 30 tax audit deadline and a waiver of advance tax interest, citing portal glitches, floods, and festive season challenges.
AIFTP urges swift disposal of 5,49,042 income-tax appeals pending with NFAC/CIT(A), some for over 5 years, to alleviate taxpayers’ financial and legal hardships.
Bombay HC clarifies that rebate under Section 87A can be adjudicated during assessment, not restricted at the threshold based on Section 115BAC tax calculation.
CBDT removes anomaly in Vivad se Vishwas Scheme, allowing appeals filed after 22nd July 2024 within the prescribed time to be eligible.
CBIC amends arrest guidelines under CGST Act. Grounds of arrest must be provided in writing per Delhi HC judgment in Kshitij Ghildiyal vs DGGI.
Gujarat HC rules no GST on transfer of leasehold rights as it constitutes immovable property transfer; ITC inapplicable. Key relief for taxpayers.
CBDT extends the due date for determining payable amounts under the Direct Tax Vivad Se Vishwas Scheme to January 31, 2025.