This article examines the evolving judicial landscape surrounding rectification of GST returns, highlighting how courts have increasingly favored a balanced approach that protects genuine taxpayers ...

This article aims to provide a detailed overview of income tax and GST obligations for digital earners in Financial Year 2025–26 (Assessment Year ...

Delhi High Court held that penalty imposed under section 276B of the Income Tax Act is liable to be set aside on account of section 278AA of the Income Tax Act as reasonable cause shown. Accordingly, ...

Discover complete tax guide for senior citizens (aged 60 and above) for FY 2024-25, covering due dates, exemptions, penalties & CBDT ...

Bombay High Court dismissed income tax appeals by the CIT against Agastmuni Construction, citing CBDT Circular No. 17/2019's monetary ...

Mumbai ITAT rules that notional rent on unsold flats held as stock-in-trade is taxable as 'Income from House Property' for periods even prior to AY 2018-19, affirming previous Delhi High Court ...

ITAT Mumbai holds income from builders' unsold flats as 'business income,' not 'house property,' for Haware Engineers for AY 2013-14 & ...

Pune ITAT deletes deemed rental income addition on unsold flats for Kumar Properties, citing no exempt income for Section 14A ...

ITAT Mumbai dismisses Pegasus Properties' appeal for AY 2015-16 as infructuous, citing a previously heard physical appeal against the same ...

Madhya Pradesh High Court upholds ITAT's refusal to condone C.I. Builders' 7-year appeal delay, citing assessee's gross negligence despite blame on ...

Karnataka High Court allows appeal for Premalatha Pagaria, condoning 350-day delay, citing 'sufficient cause' and auditor's ...

Bombay High Court grants interim stay on GST levy for assignment of MIDC leasehold rights, aligning with a recent Gujarat High Court ...