AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
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.
FeaturedIndia and Mauritius amend Double Taxation Avoidance Agreement to introduce Principal Purpose Test and deny treaty benefits in abuse cases.
FeaturedThe Orissa High Court has issued notice to CBDT on a petition challenging the constitutional validity of Section 147A of the Income Tax Act, with a stay on reassessment proceedings.
FeaturedOrissa High Court issues notice on a petition challenging the constitutional validity of Section 147A of the Income Tax Act, with reassessment proceedings stayed per Supreme Court order.
FeaturedThe Uttarakhand High Court has upheld the validity of investigations under Section 17 of the PMLA after filing of a prosecution complaint, rejecting the argument that such action amounts to 'evergreening' of probe.
FeaturedOn October 22, 2026, the RBI rejected all bids in the 91-day, 182-day, and 364-day Treasury Bill auctions, accepting NIL amounts despite notified issues of ₹23,000 crore. The cut-off prices and yields remained unannounced, signaling a rare market disruption likely due to liquidity stress or policy positioning ahead of monetary committee outcomes.