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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 …
Addition u/s 69A deleted as assessee was an employee authorized for replenishment of cash in ATM machines and bank wrongly associated his PAN In a recent judgment, ITAT Agra upheld deletion of addition u/s 69A as assessee was an employee authorized for replenishment of cash in ATM machines …
Investigating Officer not to issue summon to advocate representing accused to know details of the case, unless it is covered under exceptions u/s 132 of BNSS. In a recent judgment, Hon’ble Supreme Court has issued directions that Investigating Officer shall not issue a summons to an Advocate who …
CBDT prescribes course of action for verification of agricultural income during assessment proceedings. CBDT has issued a Circular/Instruction dated 29/10/2025 prescribing suggested course of action for verification of claim of agricultural income/activity during assessment proceedings. The action has been taken in view of the performance audit report of …
Pendency of only one criminal case of a serious nature shall be no disqualification for election to member of State Bar Council(s) and Bar Council of India. The General Council of the Bar Council of India unanimously resolves to amend Rule 4, Chapter I of Bar Council of …
Sessions Court upheld Magistrate order for framing of charges against assessee for prosecution u/s 276CC of the Income Tax Act for belated filing of Income Tax Return In a recent judgment, Sessions Court has declined interfering with the order passed by the Magistrate for framing of charges against …
Notice can not be issued under clause (b) of Section 148A without first making inquiry under section 148A(a) of the Income Tax Act, 1961. In a recent judgment, Hon’ble Supreme Court dismissed the SLP of the Income Tax Department against the judgment of the Hon’ble High Court which …
