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Due Date
Form / Return
Department
Description
Days Left
10 Aug 2026
GSTR-7
Jul, 26
GST
Summary of Tax Deducted at Source (TDS) and deposited under GST
laws for the month of July, 2026
3d
10 Aug 2026
GSTR-8
Jul, 26
GST
Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws for th...Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws for the month of July, 2026
3d
11 Aug 2026
GSTR-1
Jul, 26
GST
Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for...Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Jul - Sep, 26
4d
13 Aug 2026
GSTR-5
Jul, 26
GST
Summary of outward taxable supplies and tax payable by a
non-resident taxable person
6d
13 Aug 2026
GSTR-6
Jul, 26
GST
GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inwa...GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inward supplies & distributed Input Tax Credit (ITC).
6d
13 Aug 2026
IFF
Jul, 26
GST
Invoice Furnishing is an optional facility which enables the small registered person, furnishing the...Invoice Furnishing is an optional facility which enables the small registered person, furnishing the quarterly Form GSTR-1, to file their invoice details on monthly basis.
6d
14 Aug 2026
Issue of TDS Certificate- under section 395(4) of the Income-tax Act 2025
Jun, 26
Income Tax
Issue of certificate in Form No. 132 (Income-tax Rules, 2026) under section 395(4) of the Income-tax...Issue of certificate in Form No. 132 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act 2025 in the month of June, 2026
7d
15 Aug 2026
Issue of TDS Certificate - Other Than Salary
Apr - Jun, 26
Income Tax
Issuance of TDS certificate in Form No. 131 (Income-tax Rules, 2026) for TDS other than on salary, p...Issuance of TDS certificate in Form No. 131 (Income-tax Rules, 2026) for TDS other than on salary, pension or interest income of specified senior citizen under section 393(1) of the Income-tax Act, 2025 for the quarter ending June 30, 2026
8d
15 Aug 2026
TDS/TCS by Government without challan - Form No. 137
Jul, 26
Income Tax
Due date for furnishing Form No. 137 (Income-tax Rules, 2026) by an office of the Government where T...Due date for furnishing Form No. 137 (Income-tax Rules, 2026) by an office of the Government where TDS/TCS for the month of July, 2026 has been paid without the production of a challan
8d
15 Aug 2026
Form 1
Jul, 26
Income Tax
Statement in Form 1 (Income-tax Rules, 2026) by the stock exchange for the month of July, 2026, in r...Statement in Form 1 (Income-tax Rules, 2026) by the stock exchange for the month of July, 2026, in respect of transactions in which client codes have been modified after registering in the system.
8d
15 Aug 2026
TCS Certificate
Apr - Jun, 26
Income Tax
Issuance of TCS certificate in Form No. 133 (Income-tax Rules, 2026) under section 395(4) of the Inc...Issuance of TCS certificate in Form No. 133 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act, 2025 for tax collected at source for the quarter ending June 30, 2026
8d
15 Aug 2026
PF & ESIC Payment
Jul, 26
PF & ESIC
PF deducted from the Employees salary in the month of July, 26, needs to be paid on or before 15th o...PF deducted from the Employees salary in the month of July, 26, needs to be paid on or before 15th of August, 2026
The payment of ESIC is made by every employer to the ESIC department on a monthly basis. The due date for ESIC is 15th August, 2026
8d
20 Aug 2026
GSTR-5A
Jul, 26
GST
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
13d
20 Aug 2026
GSTR-3B
Jul, 26
GST
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than...Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Jul - Sep, 26
13d
25 Aug 2026
PMT-06
Jul, 26
GST
PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law...PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme
18d
Tax Update
New Settlement Board Proposed
The Bill proposes to replace the Interim Board with a regular Settlement Board for tax dispute resolution.
Key highlights:
1. Dedicated mechanism for settlement of eligible cases.
2. Greater procedural clarity.
3. Faster disposal of pending matters.
4. Intended to improve certainty and reduceThe Bill proposes to replace the Interim Board with a regular Settlement Board for tax dispute resolution.
Key highlights:
1. Dedicated mechanism for settlement of eligible cases.
2. Greater procedural clarity.
3. Faster disposal of pending matters.
4. Intended to improve certainty and reduce prolonged tax litigation.
Proposal under the Taxation and Other Laws (Amendments) Bill, 2026.
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Tax Update
Proposal to Extend Time for Updated ITR
The Bill proposes to increase the time limit for filing an Updated Return (ITR-U).
Highlights:
1. Time limit proposed to increase from 48 months to 60 months.
2. Gives taxpayers an additional opportunity to voluntarily correct omissions or disclose missed income.
3. Additional tax provisions wThe Bill proposes to increase the time limit for filing an Updated Return (ITR-U).
Highlights:
1. Time limit proposed to increase from 48 months to 60 months.
2. Gives taxpayers an additional opportunity to voluntarily correct omissions or disclose missed income.
3. Additional tax provisions will continue to apply.
Proposal under the Taxation and Other Laws (Amendments) Bill, 2026.
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Tax Update
Proposed Relief for Delayed TDS/TCS Deposits
The Bill proposes relief from prosecution in genuine cases of delayed TDS/TCS deposits.
Key proposal:
1. No prosecution if the deducted/collected tax is deposited before the due date of filing the TDS/TCS statement.
2. Applicable subject to prescribed conditions.
3. Aims to reduce litigation aThe Bill proposes relief from prosecution in genuine cases of delayed TDS/TCS deposits.
Key proposal:
1. No prosecution if the deducted/collected tax is deposited before the due date of filing the TDS/TCS statement.
2. Applicable subject to prescribed conditions.
3. Aims to reduce litigation and provide relief for bona fide compliance delays.
Proposal under the Taxation and Other Laws (Amendments) Bill, 2026.
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Tax Update
GSTN Keeps Proposed E-Way Bill Enhancements on Hold
GSTN has announced that the proposed e-Way Bill enhancements, which were earlier scheduled for implementation from 1st August 2026, have been kept on hold until further notice.
As a result, taxpayers, transporters, GSPs, ERP providers and other stakeholders are not required to make any system chGSTN has announced that the proposed e-Way Bill enhancements, which were earlier scheduled for implementation from 1st August 2026, have been kept on hold until further notice.
As a result, taxpayers, transporters, GSPs, ERP providers and other stakeholders are not required to make any system changes for these proposed features at present. GSTN has also stated that the related advisories and FAQs issued earlier will be withdrawn from the GST Portal.
Stakeholders should await further communication before taking any action.
Source: GSTN Advisory dated 29 July 2026.
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Tax Update
Income Tax Department Launches Foreign Assets Information (FAI) Report on Compliance Portal
The Income Tax Department has introduced the Foreign Assets Information (FAI) report on the AIS Compliance Portal. Taxpayers can now securely download a password-protected PDF containing foreign financial account details received from international tax jurisdictions for Calendar Year 2022 onwards.
The Income Tax Department has introduced the Foreign Assets Information (FAI) report on the AIS Compliance Portal. Taxpayers can now securely download a password-protected PDF containing foreign financial account details received from international tax jurisdictions for Calendar Year 2022 onwards.
The report includes account balances, dividends, interest, gross proceeds and other payments. Taxpayers can also submit feedback in case of discrepancies using the TSN provided in the report, promoting greater transparency and voluntary tax compliance.
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Tax Update
CBDT Authorises Upload of AEOI Information in Form 168 AIS
The CBDT has issued an order under Section 239 of the Income-tax Act, 2025, authorising the Director General of Income-tax (Systems) to upload information received under the Automatic Exchange of Information (AEOI) framework into the Annual Information Statement (AIS) in Form 168.
The informationThe CBDT has issued an order under Section 239 of the Income-tax Act, 2025, authorising the Director General of Income-tax (Systems) to upload information received under the Automatic Exchange of Information (AEOI) framework into the Annual Information Statement (AIS) in Form 168.
The information must be uploaded within 90 days from the end of the month in which it is received. The DGIT (Systems) will also prescribe the procedures, formats and standards for such reporting.
Source: CBDT Order F.No. 225/73/2025-ITA-II dated 8 July 2026.
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Tax Update
GSTAT Introduces Token System to Protect Appeal Filing Deadline till 31st July 2026
The GST Appellate Tribunal (GSTAT) has introduced a token generation mechanism to safeguard taxpayers facing technical issues while filing appeals.
Taxpayers who generate a valid token on or before 31st July 2026 will be deemed to have initiated the appeal within the prescribed time. The actual aThe GST Appellate Tribunal (GSTAT) has introduced a token generation mechanism to safeguard taxpayers facing technical issues while filing appeals.
Taxpayers who generate a valid token on or before 31st July 2026 will be deemed to have initiated the appeal within the prescribed time. The actual appeal must be completed within 60 days from the token generation date.
A separate token is required for each appeal, and tokens generated with incorrect or incomplete details may be treated as void. Source:
GSTAT Order No. 156/2026 dated 10th July 2026.
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Tax Update
MCA Extends Companies Compliance Facilitation Scheme (CCFS-2026) till 31st August 2026
The Ministry of Corporate Affairs (MCA) has extended the validity of the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) from 15th July 2026 to 31st August 2026.
The extension has been granted in view of ongoing data centre capacity enhancement and restoration activities following theThe Ministry of Corporate Affairs (MCA) has extended the validity of the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) from 15th July 2026 to 31st August 2026.
The extension has been granted in view of ongoing data centre capacity enhancement and restoration activities following the fire incident on 5th June 2026.
Companies now have additional time to complete pending statutory filings and avail the benefits of the compliance scheme without missing the revised deadline.
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Tax Update
Rollout of second set of Statutory Forms under Income Tax Rules, 2026
As a part of our continuous endeavor to enhance your experience, 13 more statutory forms covering quarterly forms have been made available on the e-Filing Portal.
These forms are accessible through the following path:
e-File → Income Tax Forms → File Income Tax Forms → Forms as per Income Tax As a part of our continuous endeavor to enhance your experience, 13 more statutory forms covering quarterly forms have been made available on the e-Filing Portal.
These forms are accessible through the following path:
e-File → Income Tax Forms → File Income Tax Forms → Forms as per Income Tax Act, 2025 → Select the applicable form
Taxpayers are advised to refer to the "Navigator" and the Income Tax Rules, 2026 for detailed information regarding these forms.
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Tax Update
Government Extends Time Limit for Filing GSTAT Appeals in Pending Cases
The Central Government has notified 31 July 2026 as the last date to file appeals or applications before the GST Appellate Tribunal (GSTAT) for specified pending cases.
The extension applies where appeal orders were communicated before 1 May 2026 and applications relate to orders passed before 1 The Central Government has notified 31 July 2026 as the last date to file appeals or applications before the GST Appellate Tribunal (GSTAT) for specified pending cases.
The extension applies where appeal orders were communicated before 1 May 2026 and applications relate to orders passed before 1 February 2026.
For orders issued after these dates, the normal statutory time limits under Section 112 of the CGST Act will continue to apply.
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Tax Update
CBDT Approves University of Hyderabad for Scientific Research
The CBDT has notified the University of Hyderabad as an approved institution for scientific research under the Income-tax Act, 2025.
Eligible donations made to the University for scientific research can qualify for tax benefits, subject to prescribed conditions.
The approval is applicable foThe CBDT has notified the University of Hyderabad as an approved institution for scientific research under the Income-tax Act, 2025.
Eligible donations made to the University for scientific research can qualify for tax benefits, subject to prescribed conditions.
The approval is applicable for Tax Years 2026-27 to 2030-31
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Tax Update
Registered Valuers Rules Amended
The Ministry of Corporate Affairs has notified the Companies (Registered Valuers and Valuation) Amendment Rules, 2026, effective from 1 June 2026.
Key Highlights:
1. Minimum paid-up share capital for Registered Valuer Organisations (RVOs) increased to ₹25 lakh.
2. Existing RVOs have time tiThe Ministry of Corporate Affairs has notified the Companies (Registered Valuers and Valuation) Amendment Rules, 2026, effective from 1 June 2026.
Key Highlights:
1. Minimum paid-up share capital for Registered Valuer Organisations (RVOs) increased to ₹25 lakh.
2. Existing RVOs have time till 31 March 2028 to comply with the revised capital requirement.
3. Amendment also updates eligibility conditions under Rule 12 of the 2017 Rules.
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Tax Update
Due to the MCA21 system disruption, MCA has extended
Due to the MCA21 system disruption, MCA has extended:
1. Name reservation validity expiring between 21-30 June 2026 till 10 July 2026
2. E-form resubmission deadlines falling between 21-30 June 2026 till 10 July 2026
3. Stakeholders affected during 5-20 June 2026 may seek relief through theDue to the MCA21 system disruption, MCA has extended:
1. Name reservation validity expiring between 21-30 June 2026 till 10 July 2026
2. E-form resubmission deadlines falling between 21-30 June 2026 till 10 July 2026
3. Stakeholders affected during 5-20 June 2026 may seek relief through the MCA Helpdesk by 30 June 2026, subject to verification.
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Tax Update
MCA Relaxes Additional Fees for DPT-3 Filing
The Ministry of Corporate Affairs (MCA) has allowed companies to file Form DPT-3 for FY 2025-26 up to 31 July 2026 without payment of additional fees.
The relief has been granted considering MCA data centre restoration activities following the fire incident on 5 June 2026.
- Original Due Date: 3The Ministry of Corporate Affairs (MCA) has allowed companies to file Form DPT-3 for FY 2025-26 up to 31 July 2026 without payment of additional fees.
The relief has been granted considering MCA data centre restoration activities following the fire incident on 5 June 2026.
- Original Due Date: 30 June 2026
- Fee-Free Extended Period: Up to 31 July 2026
Source: MCA General Circular No. 02/2026
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Tax Update
GSTAT Mumbai Bench Operational
The GST Appellate Tribunal (GSTAT), Mumbai Bench, has become operational from 11 June 2026.
1. Covers Mumbai City, Mumbai Suburban and the State of Goa.
2. GST appeals for these jurisdictions will now be filed before the Mumbai Bench.
3. Scrutiny of appeals has commenced, and defect notices wilThe GST Appellate Tribunal (GSTAT), Mumbai Bench, has become operational from 11 June 2026.
1. Covers Mumbai City, Mumbai Suburban and the State of Goa.
2. GST appeals for these jurisdictions will now be filed before the Mumbai Bench.
3. Scrutiny of appeals has commenced, and defect notices will be issued through the GSTAT portal.
Source: GSTAT Mumbai Bench Public Notice dated 11.06.2026
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Tax Update
GSTAT May Simplify Adjournment Process
The Committee has proposed a simpler procedure for seeking adjournments without unnecessary procedural formalities.
Proposed Benefits:
1. Easier hearing management
2. Reduced paperwork
3. Greater procedural efficiency
4. Improved litigation experience
Note: This is a proposed amendment andThe Committee has proposed a simpler procedure for seeking adjournments without unnecessary procedural formalities.
Proposed Benefits:
1. Easier hearing management
2. Reduced paperwork
3. Greater procedural efficiency
4. Improved litigation experience
Note: This is a proposed amendment and not yet notified.
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Tax Update
Simpler Documentation for GST Appeals
The Committee has proposed relaxing certain translation and documentation requirements before GSTAT.
Proposed Benefits:
1. Easier document submission
2. Reduced compliance burden
3. Faster processing of appeals
4. Better accessibility for taxpayers
Note: This is a proposed amendment and noThe Committee has proposed relaxing certain translation and documentation requirements before GSTAT.
Proposed Benefits:
1. Easier document submission
2. Reduced compliance burden
3. Faster processing of appeals
4. Better accessibility for taxpayers
Note: This is a proposed amendment and not yet notified.
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Tax Update
Relief for Defect Rectification in GST Appeals
The Committee has proposed allowing more time to rectify defects in appeals and greater flexibility in deserving cases.
Proposed Benefits:
1. Reduced risk of appeal rejection
2. Additional time to correct errors
3. Smoother appeal process
4. Less procedural hardship
Note: This is a proposThe Committee has proposed allowing more time to rectify defects in appeals and greater flexibility in deserving cases.
Proposed Benefits:
1. Reduced risk of appeal rejection
2. Additional time to correct errors
3. Smoother appeal process
4. Less procedural hardship
Note: This is a proposed amendment and not yet notified.
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Tax Update
GSTAT Appeals May Go Fully Digital
The GSTAT Committee has proposed that certified copies of orders may not be required where the order is already available on the GST portal.
Proposed Benefits: 1. Less paperwork
2. Faster appeal filing
3. Reduced compliance burden
4. Greater use of digital records
Note: This is a proposed The GSTAT Committee has proposed that certified copies of orders may not be required where the order is already available on the GST portal.
Proposed Benefits: 1. Less paperwork
2. Faster appeal filing
3. Reduced compliance burden
4. Greater use of digital records
Note: This is a proposed amendment and not yet notified.
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Tax Update
GSTN Extends E-Way Bill Changes Deadline
GSTN has postponed the implementation of two important E-Way Bill functionalities from 15 June 2026 to 1 August 2026.
Changes Deferred:
1. Mandatory capture of "Ship To GSTIN" in Bill-To / Ship-To transactions
2. Voluntary Closure of E-Way Bill facility
Why the Extension?
Trade and industryGSTN has postponed the implementation of two important E-Way Bill functionalities from 15 June 2026 to 1 August 2026.
Changes Deferred:
1. Mandatory capture of "Ship To GSTIN" in Bill-To / Ship-To transactions
2. Voluntary Closure of E-Way Bill facility
Why the Extension?
Trade and industry requested additional time for ERP updates, API integration, testing, and master data preparation.
New Effective Date: 1 August 2026
Taxpayers, GSPs, and ERP providers should utilize this additional time to ensure system readiness and smooth compliance.
Source: GSTN Advisory dated 09 June 2026
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Case Law
GST Show Cause Notice Issued to Dissolved Amalgamating Company Held Void Ab Initio.
PartiesKanakia Spaces Realty (P.) Ltd. v. Union of India
CourtHIGH COURT OF BOMBAY
CitationWRIT PETITION NO. 2586 OF 2026
KSCPL merged into the petitioner company and ceased to exist, with the tax authorities duly informed of the amalgamation and cancellation of its GST registration.
Despite this, the Department issued a Section 74 SCN and a demand order in the name of...KSCPL merged into the petitioner company and ceased to exist, with the tax authorities duly informed of the amalgamation and cancellation of its GST registration.
Despite this, the Department issued a Section 74 SCN and a demand order in the name of the dissolved company.
The petitioner challenged the proceedings as being without jurisdiction since they were initiated against a non-existent entity.
Decision
The HC held that proceedings initiated against a dissolved amalgamating company are void ab initio and without jurisdiction.
Section 87 of the CGST Act does not permit the issuance of an SCN to a non-existent entity after amalgamation.
The impugned demand order was set aside, while preserving the Departments liberty to proceed against the petitioner in accordance with law.
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Case Law
GST Registration Cancellation Quashed for Defective Service of SCN
PartiesSamadhan Seva Samiti v. Union of India
CourtHIGH COURT OF PATNA
CitationCivil Writ Jurisdiction Case No. 945 of 2026
The department cancelled the petitioners GST registration after uploading the SCN only on the GST portal without serving it through other prescribed modes.
The cancellation order was passed ex parte and contained an incorrect statement regarding the...The department cancelled the petitioners GST registration after uploading the SCN only on the GST portal without serving it through other prescribed modes.
The cancellation order was passed ex parte and contained an incorrect statement regarding the submission of the petitioners reply due to a departmental formatting error.
The appellate authority dismissed the appeal as time-barred despite the petitioners plea of non-service of notice.
Decision
The HC held that exclusive portal upload of the SCN violated the mandatory service requirements u/s 169 and the principles of natural justice.
The cancellation order and appellate order were set aside as the petitioner had been denied a fair opportunity of hearing.
The department was permitted to commence fresh cancellation proceedings only after proper service of notice and compliance with statutory hearing requirements.
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Case Law
Assessment completed without an effective hearing violates natural justice and warrants remand.
PartiesPricewaterhouse Coopers (P.) Ltd. v. Assistant Commissioner of Income-tax
CourtHIGH COURT OF CALCUTTA
CitationWPO No. 212 of 2026 IA Nos. GA 1 & 2 of 2026
During scrutiny assessment, the JAO issued an SCN alleging undisclosed consultancy income, to which the assessee replied denying any such services or income.
The AO passed the assessment order on the very day the reply was filed, raising a demand of...During scrutiny assessment, the JAO issued an SCN alleging undisclosed consultancy income, to which the assessee replied denying any such services or income.
The AO passed the assessment order on the very day the reply was filed, raising a demand of about Rs. 87.21 crore without granting an effective opportunity of hearing.
The assessee challenged the assessment order before the HC, alleging gross violation of the principles of natural justice.
Decision
The HC held that a writ petition is maintainable where an assessment order is passed in violation of the principles of natural justice, notwithstanding the availability of an appellate remedy.
It held that the assessee was denied a meaningful and effective opportunity of hearing, rendering the assessment order legally unsustainable.
The assessment order, demand notice and penalty proceedings were quashed, and the matter was remanded for fresh assessment after granting a proper personal hearing.
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Case Law
State Must Reimburse Differential GST Arising from VAT-to-GST Transition in Ongoing Works Contracts.
PartiesEr. Roland S. Fernandes v. Government of Karnataka
CourtHIGH COURT OF KARNATAKA
CitationWRIT PETITION NO.104669 OF 2026 (GM-RES)
The petitioner, a Class-I civil contractor, was awarded a government works contract before the introduction of GST, but the contract continued after GST replaced the VAT regime from 1 July 2017.
Due to the transition from VAT to GST, the petitioner...The petitioner, a Class-I civil contractor, was awarded a government works contract before the introduction of GST, but the contract continued after GST replaced the VAT regime from 1 July 2017.
Due to the transition from VAT to GST, the petitioner incurred and paid an additional (differential) GST liability to the tax authorities.
The petitioner sought reimbursement of the differential GST from the State through a representation, but no action was taken, leading to the filing of a writ petition seeking a direction for reimbursement.
Decision
The Karnataka HC held that the issue was already settled and that the recipient of the works contract service (the State) is liable to bear the differential GST arising solely because of the transition from VAT to GST.
The Court allowed the writ petition and directed the State to determine the eligible differential GST and reimburse the amount within six weeks, after verification of records and calculations, restricting reimbursement only to the additional tax attributable to the introduction of GST.
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Case Law
Estimated addition alone cannot justify concealment penalty under Section 271(1)(c).
PartiesPrincipal Commissioner of Income-tax v. Elcon Pipe and Fittings (P.) Ltd.
CourtHIGH COURT OF BOMBAY
CitationIT APPEAL NO. 77 OF 2020
The assessment was reopened on allegations of bogus purchases, and the AO made an addition while levying a penalty u/s 271(1)(c).
The Commissioner (Appeals) and the ITAT restricted the quantum addition to 12.5% on an estimated basis, which was later...The assessment was reopened on allegations of bogus purchases, and the AO made an addition while levying a penalty u/s 271(1)(c).
The Commissioner (Appeals) and the ITAT restricted the quantum addition to 12.5% on an estimated basis, which was later upheld by the HC.
The ITAT deleted the penalty, and the Revenue challenged that deletion before the HC.
Decision
The Penalty u/s 271(1)(c) is not sustainable where the addition is based only on estimation.
The Court followed its earlier ruling in Colo Colour (P.) Ltd. holding that estimated additions cannot justify a concealment penalty.
The Revenues appeal was dismissed as no substantial question of law arose.
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Case Law
Survey-disclosed business income qualifies for section 40(b) deduction.
PartiesParashuram Dayaram Jewellers v. Income-tax Officer
CourtHIGH COURT OF GUJARAT
CitationR/TAX APPEAL NO. 213 of 2009
During a survey u/s 133A, the assessee surrendered Rs. 55 lakh as additional income.
The CIT(A) treated the surrendered amount as business income, but the Tribunal denied a deduction of partners remuneration u/s 40(b).
The assessee appealed before...During a survey u/s 133A, the assessee surrendered Rs. 55 lakh as additional income.
The CIT(A) treated the surrendered amount as business income, but the Tribunal denied a deduction of partners remuneration u/s 40(b).
The assessee appealed before the HC, challenging the denial of partners remuneration.
Decision
The HC held that income surrendered during a survey, once treated as business income, qualifies for all regular business deductions.
Partners remuneration u/s 40(b) is allowable on such business income.
The assessees appeal was allowed, and the Tribunals denial of partners remuneration was set aside.
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Case Law
Short TDS deduction doesnot trigger Section 40(a)(ia) disallowance: Bombay HC
PartiesPrincipal Commissioner of Income-tax-16 v. Zee Entertainment Enterprises Ltd.
CourtHIGH COURT OF BOMBAY
CitationIT APPEAL NO. 18 OF 2020
The AO disallowed carriage/channel placement fees u/s 40(a)(ia), alleging TDS should have been deducted u/s 194J instead of section 194C.
The TPO made a transfer pricing adjustment by adopting a 3% corporate guarantee commission instead of the asses...The AO disallowed carriage/channel placement fees u/s 40(a)(ia), alleging TDS should have been deducted u/s 194J instead of section 194C.
The TPO made a transfer pricing adjustment by adopting a 3% corporate guarantee commission instead of the assessees 0.5%, and the AO also made a section 14A disallowance.
The Tribunal granted relief to the assessee on all these issues, following which the Revenue appealed before the HC.
Decision
The HC upheld that a short deduction of TDS cannot result in a disallowance u/s 40(a)(ia).
It approved a 0.5% corporate guarantee commission and upheld a deletion of the section 14A interest disallowance where sufficient own funds existed.
The appeal was entertained only on the limited issue relating to Rule 8D(2)(iii); all other issues were rejected as not involving substantial questions of law.
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Case Law
Former director cannot be prosecuted for a companys return filing default occurring after his resignation.
PartiesRakesh Bhailalbhai Gandhi v. Income-tax Officer
CourtHIGH COURT OF BOMBAY
CitationWRIT PETITION NO. 1034 OF 2024
The company and its directors were prosecuted for failure to file the ITR for A.Y. 2014-15 within the prescribed time.
The petitioner contended that he had resigned as a director before the end of the FY and before the due date for filing the return...The company and its directors were prosecuted for failure to file the ITR for A.Y. 2014-15 within the prescribed time.
The petitioner contended that he had resigned as a director before the end of the FY and before the due date for filing the return.
After the lower courts refused to discharge him, the petitioner challenged the prosecution before the Bombay HC.
Decision
The Bombay HC held that the petitioner had ceased to be a director before the alleged default occurred and, therefore, could not be held vicariously liable u/s 276CC and 278B.
The Court quashed the criminal proceedings and the orders issuing process against the petitioner, holding that no offence was made out against him.
The prosecution against the remaining accused was allowed to continue, and the Trial Court was directed to dispose of the case expeditiously.
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Case Law
Search year is the starting point for computing the extended ten-year reassessment period.
PartiesMadhav Power (P.) Ltd. v. Assistant Commissioner of Income-tax
CourtHIGH COURT OF GUJARAT
CitationR/SPECIAL CIVIL APPLICATION NO. 7305 of 2026
The assessee-company was subjected to a search u/s 132 on 18.05.2024, following which the AO issued a Section 148 notice to reopen the assessment for AY 2015-16.
The assessee challenged the reopening before the Gujarat HC, contending that the notice...The assessee-company was subjected to a search u/s 132 on 18.05.2024, following which the AO issued a Section 148 notice to reopen the assessment for AY 2015-16.
The assessee challenged the reopening before the Gujarat HC, contending that the notice was barred by limitation under the extended ten-year period prescribed by the Act.
The core issue before the Court was whether the search assessment year should be included while computing the extended ten-year limitation u/s 149 read with Section 153A.
Decision
The Gujarat HC held that the search assessment year must be included while computing the extended ten-year period under Explanation 1 to Section 153A.
The Court ruled that the notice issued u/s 148 for AY 2015-16 was beyond the permissible ten-year limitation and, therefore, invalid.
Accordingly, the HC quashed the reassessment notice, holding it to be barred by limitation.
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Case Law
R&D Expenses Cannot Reduce Section 80IB/80IC Deduction Without Direct Link
PartiesPrincipal Commissioner of Income-tax v. Macelods Pharmaceuticals Ltd.
CourtHIGH COURT OF BOMBAY
CitationIT APPEAL NO. 267 OF 2024
The assessee claimed deduction u/s 35(2AB) for expenditure incurred by its separate DSIR-approved R&D units while also claiming deductions u/s 80IB/80IC for eligible manufacturing units.
The AO allocated part of the R&D expenditure to the eligible m...The assessee claimed deduction u/s 35(2AB) for expenditure incurred by its separate DSIR-approved R&D units while also claiming deductions u/s 80IB/80IC for eligible manufacturing units.
The AO allocated part of the R&D expenditure to the eligible manufacturing units, alleging that the research benefited those units.
The Commissioner (Appeals) and the Tribunal found no factual nexus between the R&D activities and the eligible units and deleted the allocation.
Decision
The HC held that R&D expenditure cannot be apportioned to eligible manufacturing units without evidence establishing a direct nexus.
Independent R&D units with separate audited accounts and unrelated research activities justified the assessees claim that the expenditure was not attributable to the eligible units.
Since the Revenue failed to produce any supporting material, the appeal was dismissed, and the Tribunals order was affirmed.
INCOME TAX
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Case Law
Section 148 Reopening Invalid Without Live Nexus Between Seized Material and Assessee
PartiesVinod Parsotam Rabara v. Income-tax Offier
CourtHIGH COURT OF GUJARAT
CitationR/SPECIAL CIVIL APPLICATION NO. 6600 of 2026
The assessee purchased land in April 2021, while a seized brokers inquiry register contained a 2018 entry mentioning the same survey number with a higher asking rate.
Relying solely on this entry, the AO alleged payment of on-money and reopened the...The assessee purchased land in April 2021, while a seized brokers inquiry register contained a 2018 entry mentioning the same survey number with a higher asking rate.
Relying solely on this entry, the AO alleged payment of on-money and reopened the assessment u/s 148.
The assessee challenged the reopening, asserting that the register neither referred to him nor constituted evidence of any undisclosed payment.
Decision
The Gujarat HC held that the seized inquiry register did not establish any live or direct nexus between the alleged on-money payment and the assessee.
The Court ruled that reassessment based only on an old, uncorroborated register entry amounted to mere conjectures and surmises.
Accordingly, the Court quashed the notice issued u/s 148 and allowed the assessees writ petition.
INCOME TAX
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Case Law
Section 149 Reopening Valid if Escapement Was Likely Above Rs. 50 Lakh
PartiesJitendra Shankarlal Mistri v. Income-tax Officer
CourtHIGH COURT OF GUJARAT
CitationR/SPECIAL CIVIL APPLICATION NO. 7485, 7605 and 7726 of 2026
A search u/s 132 at the Khavda Group uncovered alleged cash financing transactions and incriminating material linking the petitioner, leading the AO to initiate reassessment proceedings u/s 148.
The notice was issued after three years but within fiv...A search u/s 132 at the Khavda Group uncovered alleged cash financing transactions and incriminating material linking the petitioner, leading the AO to initiate reassessment proceedings u/s 148.
The notice was issued after three years but within five years by invoking section 149(1)(b) on the basis that the information indicated escaped income was likely to amount to Rs. 50 lakh or more.
After completing reassessment, the AO assessed the petitioners income at less than Rs. 50 lakh. The petitioner challenged the reopening before the HC, contending that the conditions of section 149(1)(b) were not satisfied.
Decision
The HC held that reopening u/s 149(1)(b) is valid where the available information is likely to indicate escaped income of Rs. 50 lakh or more, and the final assessed amount does not determine the validity of the notice.
The Court observed that the actual escaped income can only be ascertained after completion of reassessment, and a subsequent determination below the threshold does not invalidate the section 148 notice.
The writ petition was dismissed.
INCOME TAX
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Case Law
Hasty transfer and revision proceedings without fair hearing during COVID violate natural justice.
PartiesBhagyanagar India Ltd. v. Principal Commissioner of Income-tax-I
CourtHIGH COURT OF TELANGANA
CitationWRIT PETITION No. 10557 of 2021
The assessees case was transferred from Hyderabad to Chennai u/s 127 based on search-related material, despite objections filed by the assessee.
During the COVID-19 period, the transfer order was passed without a proper hearing, and two section 263...The assessees case was transferred from Hyderabad to Chennai u/s 127 based on search-related material, despite objections filed by the assessee.
During the COVID-19 period, the transfer order was passed without a proper hearing, and two section 263 notices with conflicting hearing dates were subsequently issued.
The revision order u/s 263 was passed before the later hearing date, leading the assessee to challenge both proceedings.
Decision
The Court held that both the transfer and revision proceedings were conducted in undue haste during the COVID period, violating natural justice.
Passing the section 263 order before the later scheduled hearing date further demonstrated procedural unfairness.
The orders u/s 127 and 263 were set aside, with liberty to the Department to commence fresh proceedings in accordance with law.
INCOME TAX
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Case Law
Multiple financial years cannot be clubbed in one GST show-cause notice to bypass limitation.
PartiesState Bank of India v. Commercial CGST & CE, SLG Commissionerate
CourtHIGH COURT OF CALCUTTA
CitationWPA No. 433 OF 2026
The GST authorities issued an SCN notice u/s 74 covering multiple FYs (2018-19 to 2023-24) alleging unpaid IGST on account of fraud.
The petitioner bank furnished invoices and supporting documents and objected that one SCN could not validly cover mu...The GST authorities issued an SCN notice u/s 74 covering multiple FYs (2018-19 to 2023-24) alleging unpaid IGST on account of fraud.
The petitioner bank furnished invoices and supporting documents and objected that one SCN could not validly cover multiple FYs.
Despite the objection, the authorities confirmed the IGST demand with interest and penalty, prompting the bank to challenge the notice and order before the HC.
Decision
The HC held that each FY is a separate unit for limitation u/s 74, and a single SCN cannot club multiple FYs.
The composite SCN and the consequential adjudication order were held to be illegal, without jurisdiction, and were quashed.
The Revenue was granted liberty to initiate fresh proceedings in accordance with law, if otherwise permissible.
GST
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Case Law
Portal service alone is sufficient; failure to monitor GST portal cannot invalidate Section 74 proceedings.
PartiesSKM Infraventure (P.) Ltd. v. CT & GST Office
CourtHIGH COURT OF ORISSA
CitationWP(C) No.7800 of 2026
The assessee challenged Section 74 proceedings, alleging that notices and orders uploaded only on the GST portal were never physically or postally served.
It claimed knowledge of the proceedings only after bank attachment and argued that this preven...The assessee challenged Section 74 proceedings, alleging that notices and orders uploaded only on the GST portal were never physically or postally served.
It claimed knowledge of the proceedings only after bank attachment and argued that this prevented participation and timely filing of an appeal.
The Revenue maintained that the portal service is valid u/s 169, and records showed the assessee had actually participated by submitting written replies.
Decision
Uploading notices and orders on the common GST portal is a valid service u/s 169, and no additional mode of service is required.
The assessees participation in the proceedings disproved their claim of ignorance, and failure to check the GST portal could not invalidate the proceedings.
The HC found no ground to exercise writ jurisdiction and dismissed the petition in favour of the Revenue.
GST
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Case Law
Full tax paid within time amounts to substantial compliance; wrong GST head payment is a curable procedural lapse.
PartiesAyiswarya Polymers v. Assistant commissioner of GST and Central Excise
CourtHIGH COURT OF MADRAS
CitationWP No. 22814 of 2026 W.M.P. Nos. 24747 & 24748 of 2026
The assessee paid the entire GST demand determined u/s 73 within the prescribed time, but mistakenly remitted Rs. 3.69 lakh under the IGST head instead of the CGST and SGST heads.
The assessee applied for a waiver u/s 128A, claiming that the full ta...The assessee paid the entire GST demand determined u/s 73 within the prescribed time, but mistakenly remitted Rs. 3.69 lakh under the IGST head instead of the CGST and SGST heads.
The assessee applied for a waiver u/s 128A, claiming that the full tax liability had been discharged.
The GST authority rejected the waiver application solely because part of the payment was made under the wrong tax head, leading to the writ petition.
Decision
The Madras HC held that payment of the entire tax liability within the statutory time amounted to substantial compliance with section 128A.
It ruled that payment under the wrong tax head was a procedural error and could not be the sole ground for denying waiver.
The Court set aside the rejection order and remanded the matter for fresh consideration after allowing the assessee to rectify the head-wise payment.
GST
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Case Law
DRC-03 payment extracted during search without voluntary compliance cannot be retained by the department.
PartiesBaba Contractors and Engineers v. Union of India
CourtHIGH COURT OF RAJASTHAN
CitationD.B. Civil Writ Petition No. 21298 OF 2025
GST authorities conducted a search and recovered Rs. 2.35 crore through ITC reversal and cash payment by filing Form GST DRC-03 without issuing an SCN.
The assessee claimed that the payment was made under pressure during the search and sought a refu...GST authorities conducted a search and recovered Rs. 2.35 crore through ITC reversal and cash payment by filing Form GST DRC-03 without issuing an SCN.
The assessee claimed that the payment was made under pressure during the search and sought a refund.
The department argued that the payment was voluntary u/s 74(5) and that the investigation was still pending.
Decision
The HC held that the payment made during the search was not voluntary and could not be retained by the department.
The Court directed the department to refund Rs. 2.35 crore within eight weeks, while allowing it to continue the investigation in accordance with the law.
The Court declined to grant interest on the refund, as the final tax liability was yet to be determined.
GST
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Case Law
HC restored the GST appeal, holding that the delay caused by the wrong portal upload should not defeat adjudication on the merits.
PartiesAppanna Rangappa Roogi v. Assistant Commissioner of Commercial Taxes
CourtHIGH COURT OF KARNATAKA
CitationWRIT PETITION NO. 102532 OF 2026 (T-RES)
The petitioner-partnership firm challenged an adjudication order passed u/s 73 for the tax period 2018-19 by filing an appeal u/s 107.
The Appellate Authority dismissed the appeal as time-barred, holding that it was filed 181 days beyond the maximum...The petitioner-partnership firm challenged an adjudication order passed u/s 73 for the tax period 2018-19 by filing an appeal u/s 107.
The Appellate Authority dismissed the appeal as time-barred, holding that it was filed 181 days beyond the maximum condonable period.
The petitioner filed a writ petition contending that the delay resulted from the order being wrongly uploaded on the GST portal and relied on earlier HC decisions granting similar relief.
Decision
The Karnataka HC held that, despite the statutory limitation on condonation, binding precedents justified interference in the case.
The Court set aside the order dismissing the appeal as time-barred and condoned the delay in filing the appeal.
The appeal was restored to the Appellate Authority with directions to decide it on merits, keeping all contentions of both parties open.
GST
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Case Law
Revenue Precluded from Raising Fresh Contention on Netting of Appreciation Before High Court
PartiesPrincipal Commissioner of Income-tax v. Karnataka Bank Ltd.
CourtSUPREME COURT OF INDIA
CitationSpecial Leave to Appeal (C) No(s). 18972 of 2026
Karnataka Bank Ltd. claimed a deduction for diminution/depreciation in the value of its investment portfolio while computing its taxable income.
The AO disallowed the claim on the ground that depreciation should be adjusted against appreciation in o...Karnataka Bank Ltd. claimed a deduction for diminution/depreciation in the value of its investment portfolio while computing its taxable income.
The AO disallowed the claim on the ground that depreciation should be adjusted against appreciation in other securities.
The Tribunal allowed the assessees claim, and when the Revenue raised the issue of netting off appreciation before the HC, it was rejected as the issue had not been raised before the Tribunal.
Decision
The HC held that the Revenue could not raise the issue of netting off appreciation for the first time in appeal since it was not argued before the Tribunal.
The SC found no valid ground to interfere with the HCs judgment under Article 136 of the Constitution.
Accordingly, the SLP filed by the Revenue was dismissed, and the decision remained in favour of the assessee-bank.
INCOME TAX
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Case Law
Vivad Se Vishwas Benefit Allowed Despite Stay on Assessment Order
PartiesTarik Handa v. ITO
CourtHIGH COURT OF DELHI
CitationW.P. (C) No. 7256 OF 2025 CM APPL. No. 32671 OF 2025-STAY
The assessees application under the Direct Tax Vivad Se Vishwas Scheme, 2024 was rejected on the ground that no assessment order was allegedly in existence on the date of filing the application.
Earlier, the Delhi HC had permitted the AO to continue...The assessees application under the Direct Tax Vivad Se Vishwas Scheme, 2024 was rejected on the ground that no assessment order was allegedly in existence on the date of filing the application.
Earlier, the Delhi HC had permitted the AO to continue reassessment proceedings but directed that any adverse assessment order passed should not be given effect to pending further proceedings.
An assessment order had in fact been passed before the assessee filed the application; however, its operation was stayed due to the HCs interim order, leading the authorities to reject the application under the Scheme.
Decision
The Delhi HC held that the assessment order was very much in existence on the date of filing the application, even though its enforcement was suspended by the interim order.
The Court clarified that the expression not be given effect to only restrains recovery and consequential actions such as penalty proceedings; it does not negate the existence of the assessment order itself.
The Court allowed the assessee to file a fresh application under the Direct Tax Vivad Se Vishwas Scheme.
INCOME TAX
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Income Tax1 day ago
Don't Delay Tax Audit Filing!
Don't Delay Tax Audit Filing!
Failure to get your accounts audited or furnish the Tax Audit Report may attract a pena...Don't Delay Tax Audit Filing!
Failure to get your accounts audited or furnish the Tax Audit Report may attract a penalty under Section 271B of the Income-tax Act, 1961.
Penalty:
0.5% of turnover / gross receipts, subject to a maximum of ₹1,50,000
No penalty if a reasonable cause is proved (Section 273B)
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Income Tax5 days ago
One Wrong ITR Entry Can Be Costly
One Wrong ITR Entry Can Be Costly
A salaried employee reportedly received a tax demand and penalty exceeding ₹6.63 cr...One Wrong ITR Entry Can Be Costly
A salaried employee reportedly received a tax demand and penalty exceeding ₹6.63 crore after a perquisite was mistakenly reported as capital gains in the ITR. The case highlights the importance of accurate income reporting while filing returns.
Key Takeaways:
1. Report income under the correct head.
2. Verify all entries before filing.
3. Wrong reporting can lead to notices, tax demands and penalties.
4. A careful review can help avoid costly mistakes.
Source: The Economic Times
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Income Tax1 week ago
Ease for Honest Taxpayers, Firm Action Against Evaders: FM
Ease for Honest Taxpayers, Firm Action Against Evaders: FM
Finance Minister Nirmala Sitharaman urged Income Tax offic...Ease for Honest Taxpayers, Firm Action Against Evaders: FM
Finance Minister Nirmala Sitharaman urged Income Tax officials to adopt a taxpayer-friendly approach while maintaining strict enforcement.
1. Ensure convenience for honest taxpayers
2. Differentiate genuine mistakes from deliberate tax evasion
3. Take firm action against wilful evaders
4. Respond promptly to taxpayer concerns
5. Ensure timely grievance redressal
6. Reduce unnecessary disputes and litigation
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Income Tax2 weeks ago
3 Crore+ ITRs Already Filed! Have You Filed Yours Yet?
Over 3 Crore+ Income Tax Returns for A.Y. 2026-27 have already been filed, with 15 Lakh+ ITRs filed yesterday alone!
Do...Over 3 Crore+ Income Tax Returns for A.Y. 2026-27 have already been filed, with 15 Lakh+ ITRs filed yesterday alone!
Don't wait for the last-minute rush.
Due Date: 31 July 2026 (for applicable ITR-1 & ITR-2 taxpayers
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GST2 weeks ago
CBIC Examines Centralised GST Registration
CBIC Examines Centralised GST Registration
CBIC has formed a committee to study centralised GST administration for bu...CBIC Examines Centralised GST Registration
CBIC has formed a committee to study centralised GST administration for businesses with multiple GST registrations under one PAN.
If introduced, it may:
- Simplify GST compliance
-Reduce compliance costs
- Ease administration across States
Note: This is only a proposal under study. No changes are effective yet. Await the official notification.
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Income Tax2 weeks ago
IT Department Uncovers Rs. 357 Crore Fake Tax Refund Scam
IT Department Uncovers ₹357 Crore Fake Tax Refund Scam
A nationwide investigation has revealed an alleged ₹357 crore fak...IT Department Uncovers ₹357 Crore Fake Tax Refund Scam
A nationwide investigation has revealed an alleged ₹357 crore fake deduction racket involving over 3,000 taxpayers. The fraud reportedly involved false claims under Section 80GGC to obtain higher tax refunds. The Income Tax Department has initiated searches, investigations, and recovery proceedings.
Source: Times of India
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Income Tax3 weeks ago
Cost Inflation Index (CII) for FY 26-27
Cost Inflation Index (CII) for FY 26-27 is 384
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GST3 weeks ago
GST Law Committee Clears Proposal to Protect Buyers ITC from Supplier Defaults
GST Law Committee Clears Proposal to Protect Buyers ITC from Supplier Defaults
The GST Council's Law Committee has ap...GST Law Committee Clears Proposal to Protect Buyers ITC from Supplier Defaults
The GST Council's Law Committee has approved a proposal to protect genuine buyers from losing Input Tax Credit (ITC) when a supplier fails to deposit GST with the Government. Under the proposal, ITC may be allowed if the supplier has reported the invoice in GSTR-1 (reflected in the buyer's GSTR-2B) and the buyer has paid the full invoice value, including GST, through banking channels or other prescribed modes. The proposal is expected to be placed before the GST Council for final approval.
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Income Tax1 month ago
CBIC Drafts Rules for Waiver of Past GST Dues
CBIC Drafts Rules for Waiver of Past GST Dues
CBIC is reportedly drafting rules to operationalise Section 11A of the CG...CBIC Drafts Rules for Waiver of Past GST Dues
CBIC is reportedly drafting rules to operationalise Section 11A of the CGST Act, enabling waiver of past GST dues where non-payment arose due to a generally prevalent industry practice.
Highlights:
1.Section 11A introduced via Finance Act, 2024
2.Waiver possible in exceptional cases
3.Requires GST Council recommendation
4.Operational rules under preparation
5.No industry-specific relief announced yet
Source: Moneycontrol, 10 June 2026
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Income Tax2 months ago
ITR filing Open Now
ITR Filing is Open Now
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Income Tax2 months ago
Form 16 / Form 16A generated and downloaded through the TRACES portal alone constitute valid and authentic TDS certificates.
Form 16 / Form 16A generated and downloaded through the TRACES portal alone constitute valid and authentic TDS certifica...Form 16 / Form 16A generated and downloaded through the TRACES portal alone constitute valid and authentic TDS certificates. Taxpayers should ensure that the TDS certificates relied upon while filing their returns have been downloaded from TRACES.
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Income Tax2 months ago
IT DEPT Launches Major Appeal Cleanup Drive
IT DEPT Launches Major Appeal Cleanup Drive
The Income Tax Department has started an aggressive litigation management...IT DEPT Launches Major Appeal Cleanup Drive
The Income Tax Department has started an aggressive litigation management plan for FY 2026-27 to clear pending tax appeals faster.
1. 2.24 lakh appeals disposed in FY26
2. Pending appeals reduced to 4.95 lakh
3. High-value disputes above Rs.5 crore under special focus
4. Faster coordination with ITATs & appellate authorities
5. New SOPs expected for quicker appeal disposal
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