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Latest judgements uploaded (See all)
State Bank of India v. Pallabh Bhowmick (Gauhati High Court)
Gauhati High Court: Constitution of India Art. 226 : Cyber fraud–Unauthorized electronic banking transactions – Zero liability of customer (RBI Circular) – Bank’s duty of prompt action – Fraudulent siphoning of ₹94,204.80 on downloading app at behest of fraudster impersonating brand customer-care – Customer informed bank within one working day – No proof of customer sharing OTP/MPIN –… Read More ...
Suresh Chandra Singh Negi & Ors v. Bank of Baroda (Allahabad High Court)
Allahabad High Court : Constitution of India. Art. 226 : Cyber-Fraud Claim – Customer Liability under RBI Circular (RBI Circular dated 06-07-2017 – Customer Protection – Limiting Liability of Customers in Unauthorised Electronic Banking Transactions) - RBI Circular protects customers only in cases of third-party breach or where no negligence is attributable to the account holder; it cannot be… Read More ...
Shabbir Taheri v. ITO (Mum ITAT) dated 15.10.2025 (ITAT Mumbai)
ITAT-Mumbai in ITA No. 1574/Mum/2025: ITAT Mumbai vide 2 separate orders passed by both members quashes reassessment proceedings for AY 2018-19 initiated in April,2022 on the ground that the sanction for issuing notices under sections 148A(d) and 148 was wrongly obtained from the PCIT instead of the PCCIT, as required under Section 151(ii) once more than three years had elapsed.… Read More ...
Latest articles published (See all)
Whether Section 115BAA Override LTCG Concessional Rate
By CA Harshil Shah: A recent ruling by the SMC Bench of the ITAT Delhi in the case of Maharishi Education Corporation Pvt. Ltd. has created significant discussion — and confusion — around whether opting for the concessional corporate tax regime under Section 115BAA results in losing concessional tax rates on capital gains under Sections 111A, 112 and 112A.… Read More ...
Section 194T…. A Viewpoint
By CA Dr Vardhaman L. Jain: The Union Budget of 2024 brought in Section 194T in the Income Tax Act, 1961 effective from April 1, 2025. This section imposes an obligation for Tax Deducted at Source (TDS) on certain payments made to partners of a firm, in the nature of salary, bonus, commission, interest, or remuneration. The aim of introduction of… Read More ...
Income-tax Act, 2025- Penalties – Chapter XXI – Sections 439 to 472 (Other than Sections 448 and 449 Penalties relating to tax deduction at source) by Dr. K. Shivaram, Senior Advocate.
By KSA LEGAL CHAMBER: Income-tax Act, 2025- Penalties - Chapter XXI - Sections 439 to 472 (Other than Sections 448 and 449 Penalties relating to tax deduction at source) by Dr. K. Shivaram, Senior Advocate. Read More ...