Judgement

Penalty order passed in the name of a non-existent amalgamating company held void despite alleged cash loan repayments

Penalty on Paper Entity Fails: ITAT Quashes Section 271E Levy on Amalgamated Company

Landmark ruling clarifies India–Singapore DTAA tax sparing provisions, SEZ foreign tax credit eligibility, and rejects massive brand royalty transfer pricing adjustment

ITAT Allows Tax Sparing Credit to TCS; Grants Relief on SEZ FTC and Overseas State Taxes

Failure to explain sharp rise in capital without filing returns for intervening years justifies addition as unexplained cash credit

ITAT Pune Upholds Section 68 Addition for Unexplained Increase in Proprietor’s Capital

Notifications

As per the notification, the Central Board of Indirect Taxes and Customs (CBIC) is introducing new rules called the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025.

CBIC Amends Sea Cargo Manifest and Transhipment Regulations, 2018

CBIC Amends Sea Cargo Manifest and Transshipment Regulations, 2018

Articles

This month-wise calendar will help you on when to file your GST return, pay advance tax, and submit other important tax-related forms

Monthly Tax Compliance Calendar From January 2026 to December 2026

ITAT follows binding HC and earlier coordinate bench rulings to hold that payments for IPLC/MPLS connectivity services are not taxable as royalty

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Penalty on Paper Entity Fails: ITAT Quashes Section 271E Levy on Amalgamated Company

ITAT Allows Tax Sparing Credit to TCS; Grants Relief on SEZ FTC and Overseas State Taxes

ITAT Pune Upholds Section 68 Addition for Unexplained Increase in Proprietor’s Capital

CBIC Amends Sea Cargo Manifest and Transshipment Regulations, 2018

Monthly Tax Compliance Calendar From January 2026 to December 2026

Bandwidth Charges Not Royalty Under India-Singapore DTAA: ITAT Delhi