Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
FeaturedITAT Chennai directs registration under Section 12AB and approval under Section 80G for a trust conducting structured Sanskrit courses, even with nominal fees.
FeaturedITAT Mumbai quashed a revision under Section 263, holding that CSR donations can qualify for 80G benefits and that Section 37(1) does not bar such deductions.
FeaturedITAT Mumbai quashed reassessments for AYs 2015-16 and 2016-17 due to time limitation and lack of valid sanction under Section 151.
FeaturedThe Gujarat High Court quashed reassessment notices issued without valid sanction, holding that the proviso to Section 151 is not retrospective. The ruling bars proceedings initiated without compliance with sanction requirements.
FeaturedThe Delhi High Court held that a GST show-cause notice generated before the limitation period but uploaded late on the portal due to a technical glitch is time-barred. Timely communication via the GST portal is mandatory under Section 169.
FeaturedCBIC Circular 264/10/2026 confirms that Rule 96(10) was invalid from inception per Supreme Court's Goodluck India ruling, allowing relief under Rules 89(4A) and 89(4B).
FeaturedIndia and Mauritius amend Double Taxation Avoidance Agreement to curb treaty shopping using Principal Purpose Test in new Article 27B.
FeaturedThe Supreme Court has issued notice to the revenue in EY US LLP’s appeal challenging the Delhi High Court’s ruling on taxability of employee secondment costs as fees for technical services.
FeaturedThe India-Mauritius Double Taxation Avoidance Agreement has been amended to introduce a Principal Purpose Test, denying tax benefits in cases of treaty abuse and artificial structures.
FeaturedOrissa High Court issues notice on petition questioning constitutional validity of Section 147A, with reassessment proceedings stayed.
FeaturedThe Supreme Court has issued notice to the Income Tax Department in EY US LLP's appeal against the Delhi High Court's ruling on the taxability of secondment costs as Fees for Technical Services.
FeaturedProcess-oriented GST reforms begin 1 November 2026; statutory changes to follow by 1 April 2027. Changes aim to simplify compliance and improve audit efficiency without immediate legislative action.