FAQs on Authority for Advance Ruling/Board for Advance Rulings
This article provides insights on who can apply for advance rulings, the related fees, and the transition from the AAR to the Board for Advance Rulings under the Income-tax Act.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
This article provides insights on who can apply for advance rulings, the related fees, and the transition from the AAR to the Board for Advance Rulings under the Income-tax Act.
The CESTAT Kolkata held that an actual user requirement in a DGFT Public Notice cannot apply to transferable DFIA imports. The ruling permits exemptions and the revalidation of expired DFIAs.

This article outlines common mistakes in generating E-Way Bills for exports and provides solutions to avoid them.

The Calcutta High Court has set aside the Principal Commissioner's rejection for condonation of a delay in filing Form 10-IC, instructing the petitioner to approach CBDT.
Taxpayers must file their GST Tribunal appeals against orders passed before April 1, 2026, by June 30, 2026. This article outlines important procedural steps and requirements.
The Madras High Court has denied condonation of a 15-day delay in an intra-court appeal, viewing it as an attempt to evade tax payments. However, it permits the assessee to seek statutory appellate remedies.

This article explains the taxation process of ESOPs and RSUs, highlighting the two stages of taxation when employees receive options and when they sell shares.

The CBDT organized a webinar that attracted over 1,100 participants globally, focusing on the new income tax framework, international tax, and transfer pricing under the Income-tax Act, 2025.
The Telangana High Court upheld the validity of a GST registration cancellation notice based on the taxpayer's detailed response.
The Bombay High Court ruled that recovery proceedings are invalid while the statutory period to file a GST appeal is still available.
The Andhra Pradesh High Court ruled that an unsigned GST assessment order is invalid, remanding the matter for fresh adjudication contingent upon a 20% tax deposit.

The ITAT has remanded ₹30 Lakh and ₹10.83 Lakh additions back to the Assessing Officer for reconsideration of property sale gains. The Tribunal emphasized proper evaluation of purchase costs.