The distinction between religious and charitable purposes is determined by institution’s primary or dominant object and not merely by presence of religious practices or symbolism – ITAT In a recent judgment, ITAT has held that in the context of the Income-tax Act, the distinction between religious and charitable …

For determination of what constitutes a fit case to issue notice u/s 148, rule of relevancy of the material and application of mind to the objection raised still survive – High Court In a recent judgment, Hon’ble High Court has held that as per amended provisions, even though …

AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the same – High Court In a recent judgment, Hon’ble High Court has held that Assessing Officer (AO) is under an obligation to duly consider the explanation furnished by …

CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025.  Standard Operating Procedure (SOP) for clearance of imported goods through Foreign Post Offices under the Postal Import Regulations, 2025 – CBIC CIrcular No. 35/2016-Customs   CBIC developed the FPO Import Application …

Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non payment of full consideration In a recent judgment, Hon’ble Supreme Court has held that sale deed executed with full knowledge of only part consideration paid, cannot be rendered …

No fault in serving notice u/s 148 to last known address when assessee had not updated change of address in PAN data. In a recent judgment, ITAT has held that when assessee had not updated change of address in PAN data, there was no fault on the part …