Judgement

Court rules that the Indian subsidiary providing software and consultancy support to its US parent acts on a principal-to-principal basis, entitled to GST refund.

High Court: IT Services to Foreign Parent Are ‘Export of Services’, Not Intermediary; Refund Rejection Set Aside

High Court: IT Services to Foreign Parent Are ‘Export of Services’, Not Intermediary

Court Holds Software Glitch Causing Missed Capital Loss Entry Is a Genuine Hardship; CBDT Cannot Deny Relief on Technical Grounds

High Court: CBDT Must Condone Delay Caused by Software Glitch; Mechanical Rejection Set Aside

Articles

The Due date to pay the third instalment of advance tax payments for FY 2025-26 is December 15, 2025.

Advance Tax Payment: Meaning, Exemption, and Due Date

SC dismisses Revenue’s SLP and affirms that the income of a Syndicate AOP must be assessed separately and cannot be clubbed with individual assessees.

Supreme Court Affirms Income of Association of Persons Cannot Be Taxed in Assessee’s Hands

ITAT Delhi restored the Section 11 exemption and allowed the correction of a clerical reporting mistake, ruling fully in favour of the taxpayer.

ITAT Delhi Grants Section 11 Relief: Form 10B Filed Before Due Date, Reporting Error Allowed to Be Corrected

Relying on a case of M/s Sai Diamond, the Tribunal concluded that the CIT(A) had correctly restricted the disallowance to 6% of the bogus purchases.

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High Court: IT Services to Foreign Parent Are ‘Export of Services’, Not Intermediary

High Court: CBDT Must Condone Delay Caused by Software Glitch; Mechanical Rejection Set Aside

Advance Tax Payment: Meaning, Exemption, and Due Date

Supreme Court Affirms Income of Association of Persons Cannot Be Taxed in Assessee’s Hands

ITAT Delhi Grants Section 11 Relief: Form 10B Filed Before Due Date, Reporting Error Allowed to Be Corrected

ITAT Upholds 6% Addition on Bogus Purchases, Dismisses Revenue Appeal