The Supreme Court mandated specific performance for a property sale, ruling that the vendor’s acceptance of an extra payment after the initial period expired constituted a waiver of the right to terminate. The Court restored the sale decree, affirming that time is not automatically the essence in immovable property contracts.
Andhra Pradesh HC rules GST assessment orders without a Document Identification Number (DIN) are invalid, but remain effective and enforceable until set aside.
Charity Commissioner, Maharashtra, has extended the deadline for filing annual accounts of registered public trusts for FY 2024-25 to 30th November 2025. Read Circular No. 621/2025 dated 30.10.2025 for details.
CBDT extends the due date for furnishing the Income Tax Return for AY 2025-26 to Dec 10, 2025, and the audit report due date to Nov 10, 2025.
Five High Courts criticize the CBDT’s habit of last-minute ITR deadline extensions, citing administrative chaos, mental stress, and need for proactive tax governance reform.
SC set aside a HC conviction in a corruption trap case, reinstating acquittal of a Labour Officer. SC ruled that recovery of cash alone is insufficient for conviction under PC Act unless prosecution first proves accused demanded and accepted bribe.
Allahabad High Court ruled that a taxpayer cannot be denied credit or refund for TDS merely due to a mismatch in Form 26AS. The department must verify the payment from the deductor.
The 2024 Buckeye Trust ITAT case exposed the risks of unverified AI use in law. Learn how fabricated citations and blended authorities led to an order’s withdrawal and a global warning on legal verification protocols.
Bombay High Court sets aside NFAC’s ₹27.91 crore assessment on KMG Wires Pvt. Ltd., citing non-consideration of key evidence and AI-based reliance on non-existent case law.
GST’s Section 16(4) sets an ITC claim deadline for invoices/debit notes. This summary analyzes why the limit does not extend to Bills of Entry for IGST on imports.
