Form IEPF-5 updated from 6 Oct 2025. New provisions include entitlement and authority letters, share-only claims, and ...

A comparative look at personality rights in India, the US, and EU, examining the judicial response to deepfakes, AI, and ...

The Madras High Court directed the Income Tax Department to dispose of a representation pending since 2014 within six weeks. The Court noted that the Department had already acknowledged the delay and ...

Allahabad High Court held that a Section 148 notice sent via speed post is invalid. Only registered post or proper affixture ensures valid service for reassessment ...

Bombay High Court confirmed a 15% addition on alleged bogus purchases, rejecting the Revenue’s plea for full disallowance. Court held that reliance solely on Sales Tax Department data, without giving ...

The Court stayed recovery proceedings initiated under Section 226(3) against the assessee’s bank accounts, noting that a stay application was already scheduled for hearing. Since the taxpayer had ...

Gujarat High Court ruled that the time taken to process a GST refund application until a deficiency memo is issued must be excluded from the two-year limitation period under Section ...

The ITAT Delhi partly allowed an appeal, restricting a Rs. 10 lakh cash deposit addition to 1 lakh after the assessee, a salaried individual, explained the source as family savings from disclosed ...

The Madras High Court set aside a reassessment notice issued by the Jurisdictional Assessing Officer, holding it void under the mandatory Faceless Assessment Scheme. The Court ruled that only the ...

From Nov 1, 2025, GST registration for low-risk and e-commerce businesses will be auto-approved within 3 days, reducing delays and compliance ...

The Gujarat High Court quashed a VAT Tribunal order, restoring an appeal and remanding the matter for fresh consideration because the Tribunal failed to address all specific grounds raised by the ...

The Court observed that the Income Tax Department acted without due verification in raising a demand on a deactivated PAN. Since the Department had already recognized the active PAN in earlier ...