Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017 Department of Trade and Taxes(Policy and Research Branch) Notification No. 17/2025 Delhi, the 10th December, 2025 F. No. DTT-D011/45/2025-Policy-TT-Trade and Taxes Department–671.—In exercise of the powers conferred by sub-section (6) of section 39 read with …

Acceptance of Audit Fee only through digital modes or banking channels from 01.04.2026 – ICAI revises Code of Ethics  In a significant amendment to Code of Ethics, ICAI has mandated Chartered Accountant or CA Firms shall accept Audit Fee only through digital modes or banking channels from 01.04.2026.  …

High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under SVLDRS In a recent judgment, Hon’ble Bombay High Court has held that the demand of service tax interest and penalty in respect of a period, for which the …

Addition u/s 68 can not be made applicable where there is no fresh receipt of unsecured loans at all during the year – ITAT In a recent judgment, Agra ITAT has held that addition u/s 68 of the Act could be made applicable where there is no fresh …

Amount of taxes on sales comprising in turnover to be excluded while computing gross receipts for estimating net profit – ITAT In a recent judgment, ITAT Hyderabad directed AO to exclude the amount of taxes collected on sales comprised in turnover, while computing gross receipts for the purpose …

Addition u/s 69A confirmed as alleged capital contribution by partners was deposited in bank account of assessee not in account of partnership firm In a recent judgment, Andhra Pradesh High Court confirmed addition under section 69A of Income Tax Act as the alleged capital contribution by the partners …