FCRA specifies list of purposes to be selected for which registration is applied.  The Ministry of Home Affairs has notified the Foreign Contribution (Regulation) Amendment Rules, 2026 to amend the Foreign Contribution (Regulation) Rules, 2011.   Purposes and the States or Union territories for which registration granted It …

Assessee was not liable to withhold tax at source u/s 40(a)(i) on cost-to-cost reimbursement made to parent company In a recent judgment, ITAT has held that the assessee was not liable to withhold tax at source u/s 40(a)(i) on cost-to-cost reimbursement made to parent non-resident company towards IT …

Temporarily blocking public access to Telegram App under section 69A of IT Act 2000 is not disproportionate – Delhi HC In a recent judgment Delhi High Court upheld the action of Government of India in temporarily blocking public access to Telegram Application ABCAUS Case Law Citation: 5172 (2026) …

High Court explains the meaning of term ‘enterprise’ appearing in section 80IA to means a project or an undertaking owned by a company registered in India In a recent judgment, the High Court has held that the term ‘enterprise’ appearing in section 80IA means a project or an …

Addition deleted as assessee was only a carrier of cash and the real owner had come forward owning the cash In a recent judgment, ITAT Agra has held that there was no need for addition in the hands of the assessee who was only a carrier of cash …

Lokayukta Police not an ‘intelligence and security’ organisation  and hence not exempt from disclosure of information under RTI Act 2005 In a recent judgment, Hon’ble Supreme Court has held that Lokayukta Police not an ‘intelligence and security’ organisation  and hence not exempt from disclosure of information under RTI …