Gujarat High Court Upholds Tax Reopening on Suspected Bogus Share Capital; Fresh Information on Shell Companies Justifies Scrutiny Despite Prior Assessment; Reopening Based on Investigation Report Validated
Patna High Court sets aside GST demand due to violations in inspection and tampering of official documents by a tax officer.
ITAT Delhi rules on penalty imposition for Vodafone West Ltd, concerning a debatable issue of interest on license fees.
Learn about the latest changes in Income Tax Rules, 2025. Key amendments include updates to ITR forms and provisions for capital gains. Effective April 1, 2025.
Bombay High Court allows condonation of delay in filing income tax returns. The delay was due to the ill health of the Chartered Accountant’s spouse, a genuine reason.
Supreme Court upholds NCLAT order allowing appeal against Ricoh IBC resolution plan, emphasizing timeline flexibility and CoC’s commercial wisdom.
Learn about the adjudication process under the GST Act, including challenges to orders, legal principles, and how authorities must follow due process.
Analysis of parallel GST investigations by Central and State authorities, legal challenges, judicial pronouncements, and impact on businesses.
GSTN issued advisories on SPL forms, IRN case insensitivity from June 2025, GSTR-1 Table 12 changes, and GSTR-3B Table 3.2 auto-population becoming non-editable from April 2025.
CBDT introduces AI/ML for ITR scrutiny selection. Automated risk scoring based on data mismatches demands greater accuracy from taxpayers and CAs.
