Judgement

Supreme Court held that CBDT circulars and instructions may bind Income Tax Department officials but cannot dictate how courts interpret the Income Tax Act.

CBDT Circulars and Instructions Cannot Bind Courts on Income Tax Act Interpretation, Holds Supreme Court

The Gujarat High Court disposes Section 148 reassessment plea following Supreme Court’s Ashish Agarwal ruling.

 Reassessment Notices Issued Under Unamended Section 148 to Be Governed by Supreme Court Directions

The Supreme Court holds once ITSC settlement order attains finality, AO cannot reopen covered issues under Section 148.

Supreme Court Holds AO Cannot Reopen Settlement Commission Order to Reassess Section 80IB(10) Deduction

News

The Supreme Court has issued notice on whether merely uploading GST notices and adjudication orders on the portal amounts to valid service.

Supreme Court Issues Notice on Whether Mere Uploading of GST Show Cause Notice and Adjudication Order on Portal Constitutes Valid Service

A PIL has been filed before the Supreme Court challenging the Centre’s decision to introduce a Merchant Discount Rate (MDR) on UPI transactions exceeding Rs.2,000.

PIL in Supreme Court Challenges 0.4% MDR on UPI Transactions Above Rs.2,000

The Supreme Court has stayed the Punjab and Haryana High Court judgment striking down Section 147A of the Income-tax Act, pending final hearing on December 3.


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CBDT Circulars and Instructions Cannot Bind Courts on Income Tax Act Interpretation, Holds Supreme Court

Reassessment Notices Issued Under Unamended Section 148 to Be Governed by Supreme Court Directions

Supreme Court Holds AO Cannot Reopen Settlement Commission Order to Reassess Section 80IB(10) Deduction

Supreme Court Issues Notice on Whether Mere Uploading of GST Show Cause Notice and Adjudication Order on Portal Constitutes Valid Service

PIL in Supreme Court Challenges 0.4% MDR on UPI Transactions Above Rs.2,000

Supreme Court Stays Punjab & Haryana High Court Ruling Declaring Income-Tax Section 147A Unconstitutional