The ruling highlights the ongoing judicial scrutiny of reassessment proceedings under the amended Income Tax Act, 1961, particularly concerning the procedural and jurisdictional validity of notices ...

The court ruled that the reassessment notice was invalid, emphasizing that once an authority determines that reassessment is unnecessary, it cannot reverse its decision arbitrarily without a valid ...

Madhya Pradesh High Court dismissed a writ petition filed by Laxminarayan Patidar challenging an order under Section 148A(d) and a subsequent notice under Section 148 of the Income Tax Act, 1961, ...

Assistant Commissioner (ST), holding that the absence of a signature is a fundamental defect that renders the order invalid.

The court emphasized that the distinction between international duty-free shops and domestic airport retail spaces is crucial under GST laws. Sales at duty-free shops in international terminals occur ...

Patna High Court ruled in favor of Brand Protection Services Private Limited, setting aside the appellate order that had dismissed the company’s appeal against a tax demand. The petitioner had filed ...

In exercise of the powers conferred by section 295 read with clause (47) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules ...

Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 08/2025-Customs (N.T.) dated February 4, 2025, under the Customs Act, 1962. This notification appoints the Commissioner ...

Central Board of Indirect Taxes and Customs (CBIC) has amended Notification No. 61/94-Customs (N.T.), adding Rajkot in Gujarat as a location for unloading imported goods and loading export goods. This ...

Trading Window closure period under Clause 4 of Schedule B read with Regulation 9 of SEBI (Prohibition of Insider Trading) Regulations, 2015 ( “PIT Regulations”) – Extension of automated ...

Directorate General of Foreign Trade Department of Commerce, Government of India Vanijya Bhawan, New Delhi Subject: Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for ...

Regulations, 2012, with the objective of Ease of Doing Business The objective of this consultation paper is to seek comments / views / suggestions from public on the proposals to allow more holdings ...