No arrest under GST- Major decision taken in 57th Meeting of the GST Council on 8th October 2026 PRESS RELEASE The 57th Meeting of the GST Council was held on 08/10/2026. GST Council made recommendations relating to process reforms primarily covering registration, returns, refund and adjudication; clarifications regarding …

A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding judicial order a statutory default In a recent judgment, ITAT Agra has held that a subsequent order passed by the Hon’ble Apex Court in respect of the substantive …

Interest payment on mobilisation advance to NHAI not liable for deduction of tax at source u/s 194A – ITAT Interest payment on mobilisation advance made by the assessee to NHAI not liable for deduction of tax at source u/s 194A of the Income Tax Act, 1961 (the Act). …

Typographical error in turnover declared in ITR was not as a mistake apparent from the record u/s 154 when AO during assessment accepted the same after enquiry- ITAT In a recent judgment ITAT has held that where difference in sales declared in ITR and VAT return arose only …

Ground taken by assessee that he was not aware of the order cannot be brushed aside so lightly in absence of any proof otherwise – High Court In a recent judgment Hon’ble High Court while condoning the delay of eight years in filing appeal has held that the …

In an order rejecting stay of income tax demand there should be a recital of the merits whether it is a case for stay or not.  In a recent judgment, Hon’ble High Court has held that in the order rejecting stay of income tax demand there has to …