Month: April 2026

Deficiency in valuation or court fee does not, by itself, render the suit non-maintainable at the threshold – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that the deficiency in valuation or court fee does not, by itself, render the suit non-maintainable at the threshold. …

Issuance of single consolidated show-cause notice u/s 73/74 of Central Goods and Services Tax Act, 2017 for multiple financial years – Issue referred to larger bench of High Court In a recent judgment, a Division Bench of High Court referred to Larger Bench the issue of the issuance …

Due date for furnishing Form GSTR-3B return for the month of March, 2026 extended till the twenty-first day of April, 2026 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2026 – Central Tax New Delhi, the 21st April, 2026 G.S.R. 302(E).— In exercise …

Exemption u/s 10(23C)(iiiad) allowed despite return erroneously mentioning receipts under wrong head i.e. income from other source. In a recent judgment ITAT Amritsar has allowed exemption u/s 10(23C) (iiiad) without revised return ignoring the inadvertent error in filling up the return mentioning receipts under wrong head “income from …

Objection of CIT(E) for loans taken without prior permission from Charity Commission was no reason for denial of registration u/s 12A – ITAT In a recent judgment, ITAT Nagpur has held that objection of CIT(E) with regard to loans taken without prior permission from Charity Commission was no …

There is no prohibition to entertain a complaint at the instance of spouse of a CA for the reason that it relates to a family dispute – High Court  In a recent judgment, Hon’ble High Court has held under ICAI Regulations that there is no prohibition to entertain …

PCIT cannot invoke the revisionary jurisdiction u/s 263 of the Income Tax Act upon a proposal from the Assessing Officer – ITAT In a recent judgment, ITAT Kolkata has held that PCIT cannot invoke the revisionary jurisdiction u/s 263 of the Income Tax Act, 1961 upon a proposal …

If AO intends to disturb income returned by assessee, it is mandatory on his part to issue notice under section 143(2) of the Income Tax Act – ITAT In a recent judgment, ITAT Lucknow has held that if the Assessing Officer intends to disturb the income returned by …

Source of cash deposit being sales proceeds of household items upon sale of flat was held plausible and addition u/s 69A deleted by ITAT In a recent judgment, ITAT Chennai has held that source of cash deposit being sales proceeds of household items upon sale of flat was …

TDS deductibility being debatable issue and not an apparent incorrect claim, CPC was not justified in making the disallowance In a recent judgment, ITAT Jaipur has held that whether TDS was deductible being a debatable issue not an apparent incorrect claim, therefore, CPC not justified in making the …