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Latest judgements uploaded (See all)
Nirmal Kumar Agrawal v. ACIT
NAGPUR TRIBUNAL : S. 69 : Unexplained investments- Unexplained jewellery-Search-Considering the assessee’s age, social status, occupation, family background and customary gifts received on various occasions, the Tribunal held the possession of 48.9 gms to be reasonable. Diamond and precious-stone-studded jewellery cannot be excluded from the benefit of CBDT Instruction No. 1916 merely because it contains diamonds or precious… Read More ...
DELHITAXBARASSOCIATION vs UNION OF INDIA
Delhi: The Delhi High Court's interim order in Delhi Tax Bar Association v. Union of India raises two important issues. The first concerns the taxability of statutory allowances payable to High Court & Supreme Court Judges under the new tax regime. The second is the Court's unusual disclosure of its own tax position before hearing the… Read More ...
Jamna Devi Shikshan Sansthan v. CIT(E)
Jaipur ITAT: Rent Increase Paid to Specified Persons Cannot, on Mere Assumption, Justify Denial of Section 12AB Registration: Jaipur ITAT Directs Grant of Registration Read More ...
Latest articles published (See all)
Algorithmic Mechanism for GSTR
By Advocate Bharat Berry: The said article or blog is intended to ease the understanding of taxpayers that when they file the returns under Goods and Service Tax, how the said algorithm or tagging their return is judged and the neccessary components that are requisite while computation and tagging of the said return by the software, so the taxpayer… Read More ...
ITR GLITCHES-AY 2026-27
By CA Anilkumar Shah: This is the story of the glitches in the ITR and other forms for AY 2026-27 which were brought to the notice of the e-filing team and are resolved after pursuing and followup. This shows how time is consumed by the Dept. But tax payers and tax professionals suffer and are slapped with late fees… Read More ...
Variable Capital Company – United Arab Emirates (UAE) Corporate Tax
By Sujeet S. Karkala, Advocate (Dr. Sarhan Almuaini Law Firm & Legal Consultants): I. Introduction The UAE's introduction of a corporate tax regime, effective from 1 June 2023, was a calculated structural reform aimed at changing the country's policy and positioning itself as a global hub. By introducing various investment structures, including the recent introduction of Variable Capital Company (VCC) by the Dubai International Financial Center (DIFC), and… Read More ...