Month: October 2025
Owner of vehicle not expected to verify driver’s licence to know if the licence is fake or not. Owner of vehicle not before employing a driver not expected to verify license produced by the driver to know if the licence is fake or not. ABCAUS Case Law Citation:4774 …
GSTN clarifies on changes in GST return filing from October 1, 2025 regarding IMS, generation of GSTR-2B & Credit Note Handling. It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify …
No estimation can be made by extrapolation and multiplication for the period for which no incriminating material were found – ITAT In a recent judgment, ITAT Delhi has held that the AO is not legally empowered to make estimation for the period, where incriminating materials do not exists, …
Income Tax Department, Lucknow empaneling Senior & Junior Standing Counsels to represent the cases before the Lucknow Bench of Allahabad High Court. The Income Tax Department, Lucknow intends to empanel Senior and Junior Standing Counsels to represent the cases of Income Tax Department before the Lucknow Bench of …
RBI Launches Verified WhatsApp Channel / Account for Public Awareness – Addition of 2nd account The Reserve Bank of India has been conducting public awareness campaigns across various mediums such as text messages, television and digital advertisements, under the ‘RBI Kehta Hai’ (RBI Says) initiative. Further expanding its …
Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025, has been promulgated by the President on 7th October, 2025. The Ordinance amends the Manipur Goods and Services Tax Act, 2017. The provisions of the Central Goods and Services Tax …
Enhanced compensation on compulsory acquisition of agricultural land will be treated as income from other sources and not under the head capital gains. In a recent judgment, ITAT Amritsar has held that enhanced compensation on compulsory acquisition of agricultural land will be treated as income from other sources …
Empanelment to act as ICAI exam observers for January 2026 CA Examination. Last date to apply is 07/11/2025 Empanelment of Chartered Accountant Members to act as Observers at Examination Centres for The Chartered Accountants Examinations to be held in January, 2026. ICAI proposes to empanel members to act …
In case of superficial enquiry by AO PCIT may be justified in invocation of revisionary powers u/s 263 but not before making some enquiries – ITAT In A Recent judgment, ITAT Lucknow has held that in absence of findings of Assessing Officer (AO), PCIT may be justified in …
High Court declined to quash proceedings u/s 276B r/w 278B for delay in deposit of TDS and delay in filing TDS returns. In a recent judgment, the Madras High Court held that when substantial evidence was already on record, it cannot quash the proceedings under section 276B r/w …
