CBDT has issued 23 FAQs on transition provisions under Section 536 of the Income-tax Act, 2025  CBDT has issued 23 Frequently asked questions (FAQs) on Transition Provisions under Section 536 of the Income-tax Act, 2025 (Repeals and Savings). The FAQs are as under: A. Summons & Notices Q1. …

Respondent assesse, under Rule 27 not entitled to raise a ground which would work adversely to the appellant Revenue – ITAT In a recent judgment, ITAT Lucknow has held that the respondent assesse, under Rule 27 is not entitled to raise a ground which would work adversely to …

If judicial conscience of a final court of fact is not satisfied about the valid execution of the Will, it raises no substantial question of law – Supreme Court In a recent judgment, Supreme Court has held that when the testator was an illiterate person, the burden was …

SC laid downs guidelines for use of ITRS for assessing annual income of deceased person under Motor Vehicles Act 1988 In a recent judgment, Hon’ble Supreme Court has laid down guidelines for use of ITRS for assessing the annual income of a deceased person under the Motor Vehicles …

CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026. CBDT has condoned the delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961 Section 80G of the Income-tax Act, …

Supreme Court expresses serious concerns over AI generated judgments/paragraphs relied upon by the NCLT/NCLAT In a recent judgment, the Hon’ble Supreme Court has expressed serious concerns over judgments relied upon by the NCLT which were non-existent, some AI-generated paragraphs wrongly attributed to genuine citations. ABCAUS Case Law Citation:5177 …