Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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ITAT Delhi rules that UAE-based NRIs cannot be penalized for not filing ITR when TDS is already deducted. Big relief under DTAA norms.
The ITAT Mumbai rules that excess repayment made by a Karta to an HUF is a capital receipt and not taxable income. Landmark ruling protects HUFs from arbitrary income tax notices.
Gauhati High Court rules that Input Tax Credit cannot be denied to genuine buyers for supplier’s GST default. Section 16(2)(aa) read down to ensure fairness.
GST rules from Dec 15, 2025 mandate e-invoice before e-way bill for businesses with ₹5 crore+ turnover. Know impact on MSMEs, logistics, GST 2.0.
Gifts from relatives are tax-free, but selling gifted property, shares or mutual funds attracts capital gains tax. Know Section 56(2)(x) and Section 45 rules to avoid tax surprise…