Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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ESOP tax in India begins at exercise, not sale. Understand perquisite taxation, capital gains rules, startup TDS deferral, and conflicting High Court rulings on ESOP compensation—…
ITAT rules that capital losses can be set off against capital gains even when taxed at different rates. Tribunal clarifies Section 70(2), offering major relief to investors and ta…
The Kerala High Court has ruled that income tax appeals cannot be dismissed merely for the assessee’s non-appearance. Section 250(6) mandates a reasoned order on merits, reinforci…
Rajasthan High Court has dismissed relief in a ₹100 crore fake GST ITC scam, invoking the clean hands principle and imposing a ₹5 lakh cost. The judgment reinforces strict GST enf…
The Supreme Court has ruled that TDS on foreign remittances cannot exceed 10% under DTAA, overriding Section 206AA of the Income Tax Act. This landmark 2025 judgment brings major …