Month: November 2025

Income Tax notice by process server held invalid for no acknowledgement or endorsement on the original notice as required under Code of Civil Procedure In a recent judgment, Hon’ble High Court has laid down the essential requirement of service of income tax notice by a process server. The …

Exemption from income tax provided by RFCTLARR Act is also applicable to the compensation for land acquired under the National Highways Act 1956 In a recent judgment, Hon’ble High Court has held that RFCTLARR Act providing for exemption from income tax, stamp duty and fees would also be …

Documentary evidences filed on the day on which assessment order was passed are not additional evidence requiring compliance Rule 46A – ITAT In A recent judgment, ITAT Agra held that documentary evidences filed electronically on the day on which assessment order was passed are not additional evidence requiring …

Addition of bogus purchases deleted as opportunity of cross examination was never provided by AO despite assessee’s request In a recent judgment ITAT Amritsar deleted addition of bogus purchases holding that an opportunity of cross examination was never provided by AO despite assessee’s request which would make the …

GST Registration to be granted automatically and electronically within 3 Working Days w.e.f. 01/11/2025. Grant of GST registration electronically. CBIC has notified Central Goods and Services Tax (Fourth Amendment) Rules, 2025 vide Notification No. 18/2025-Central Tax dated 31/10/2025 from1st day of November, 2025. A new Rule 9A “Grant …

Registration u/s 12AB cannot be denied when objects are charitable even if there is no commencement of activity by the assessee – ITAT In a recent judgment, ITAT Hyderabad has held that even if there is no activity carried out by the assessee, the Registration under section 12A …