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频道帖子
👉 Frequently Asked Questions (FAQs) on cancellation of GST registration https://t.co/UOwx2zTHLJ
| 2 | 👉 Frequently Asked Questions (FAQs) on GST registration application https://t.co/qTIXMxFg0e | 231 |
| 3 |  📢 New Release | Industry-Specific GST Publication
The GST & Indirect Taxes Committee of ICAI is pleased to announce the release of its latest publication:
📘 GST Sectoral Guide on Education and Training Services
This publication is the third in a series of industry-specific GST guides being developed by the Committee to provide sector-focused insights and practical guidance on GST.
The publication is structured into four comprehensive chapters:
🔹 Chapter 1: Industry Background
🔹 Chapter 2: Relevant Statutory Provisions
🔹 Chapter 3: Judicial Decisions & Advance Rulings
🔹 Chapter 4: Key Sectoral Considerations & Way Forward
The publication is intended to serve as a practical reference for professionals, businesses engaged in Education and Training Sector and other stakeholders dealing with GST issues in this sector.
📥 Download the publication : https://t.co/sB03kI89jd
📖 Purchase the printed copy : https://t.co/iWHMSDcptW | 232 |
| 4 |  Download INTERNATIONAL TAX DIGEST (September 2026) Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D. https://itatonline.org/archives/digest-of-important-case-laws/ | 454 |
| 5 |  +1BANGALORE DISTRICT COURT POSTED THE CHATGPT PROMPT IN THEIR JUDGMENT https://indiankanoon.org/doc/195524845/ Source: https://x.com/yappergodpromax/status/2103808758623436888 | 696 |
| 6 |  Download TRANSFER PRICING DIGEST – JULY 2026 by Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D. https://itatonline.org/archives/digest-of-important-case-laws/ | 817 |
| 7 |  Senior Advocate Mahesh Jethmalani sounded caution against "fixer lawyers" who facilitate bribery of judges while delivering the welcome address at the 6th Ram Jethmalani Memorial Lecture today | 929 |
| 8 | Click 👇🔗 to download Central Vigilance Commission's “Vigilance Manual - 2026” https://cvc.gov.in/uploads/vigilence/vigilence-vigilancemannual26072026-20260727_113030.pdf (Source: https://x.com/h_pongilath/status/2099069992490938730) | 698 |
| 9 | PwC US and PwC India have announced a joint venture that will bring together their advisory capabilities in India and the US on a single platform to serve clients across markets. https://www.business-standard.com/industry/news/pwc-us-pwc-india-form-jv-to-combine-advisory-talent-capabilities-126091400008_1.html | 634 |
| 10 | The Punjab & Haryana High Court struck down the newly inserted Section 147A of the Income Tax Act, 1961, which retrospectively clarifies the role of the Jurisdictional Assessing Officer (JAO) in reassessment proceedings.
https://www.livelaw.in/high-court/punjab-and-haryana-high-court/punjab-haryana-high-court-strikes-down-section-147a-income-tax-act-as-unconstitutional-549491 | 648 |
| 11 | Punjab & Haryana High Court in a very elaborate and detailed judgement delivered today again quashes all 148 notices issued by JAO. Declares section 147A amendment as unconstitutional.
Regards
Ved Jain. https://x.com/vedjainca/status/2097918711021896029 | 545 |
| 12 |  +1Source: https://x.com/prtpncl/status/2097676126407823796 | 570 |
| 13 |  33 years after petition was filed, Karnataka High Court discovers it was filed by a dead person | 475 |
| 14 | A search u/s 132 was conducted on 23.01.2018 at the premises of Shri Pravin Jivrajbhai Tarpara, during which loose papers said to pertain to the assessee were seized. The searched person’s own assessment u/s 153A was completed on 07.06.2021, but the satisfaction note for assuming jurisdiction over the assessee was recorded only on 23.11.2022 — some 17 months later. Assessments u/s 153C r.w.s. 144 followed on 30.12.2022 for AYs 2015-16 to 2018-19, and both the assessment and the CIT(A) order were ex-parte. The appeals were filed 131 days late; applying s. 253(5) and Mst. Katiji, the Tribunal condoned the delay.
On merits, the argument rested on CIT v. Calcutta Knitwears (SC) and CBDT Circular No. 24/2015, which permit the satisfaction note to be recorded at only three points: at initiation of proceedings against the searched person, during those proceedings, or immediately after their completion. Stages one and two were never used, and stage three opened in June 2021 with nothing on record explaining the 17-month silence that followed. COVID could not account for it, since the searched person’s assessment was itself framed during the pandemic. The jurisdictional High Court in Parag Rameshbhai Gathani [2025] 180 taxmann.com 662 (Guj) had quashed s. 153C notices on a 22-month delay in materially identical circumstances, rejecting both pandemic and Faceless Scheme workload as afterthoughts.
The Tribunal found the case squarely covered, noting that the Revenue’s SLP against Gathani had been dismissed by the Supreme Court on 27.07.2026. Holding that a satisfaction note recorded after such inordinate delay is contrary to the procedure prescribed for assumption of jurisdiction u/s 153C, it quashed all four assessment orders. The remaining grounds were left unadjudicated as academic. The ruling treats the timing of the satisfaction note as jurisdictional rather than procedural — a defect fatal at the threshold, irrespective of the strength of the seized material or the ex-parte history below.
Sarang Devshibhai Kapuriya v. Assistant Commissioner of Income Tax (ITAT Surat)
https://itatonline.org/digest/verdicts/sarang-devshibhai-kapuriya-v-assistant-commissioner-of-income-tax-itat-surat/ | 511 |
| 15 | Supreme Court takes more than two years to deliver verdict after setting three-month deadline for high courts https://www.hindustantimes.com/india-news/supreme-court-delivers-reserved-verdict-in-2-years-breaks-its-3-month-limit-101788835532413.html | 398 |
| 16 |  Download INTERNATIONAL TAX DIGEST (August 2026) by Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D. https://itatonline.org/archives/digest-of-important-case-laws/ | 614 |
| 17 |  https://www.livelaw.in/pdf_upload/2026/09/02/vijay-ghanshyam-gadiya-v-union-of-india-and-another-697691.pdf | 588 |
| 18 | The Supreme Court on Wednesday set aside a ₹425.28 crore customs penalty imposed on a diamond trader after finding that the adjudicating officer had relied on non-existent cases, fake citations and legal propositions hallucinated by artificial intelligence (AI). [Vijay Ghanshyam Gadiya v. Union of India and Another]. https://www.barandbench.com/news/litigation/supreme-court-scraps-425-crore-penalty-over-fake-citations-ai-hallucinations-in-customs-order | 541 |
| 19 | Capital gains, if any, arising out of the redevelopment transaction arising can be taxed in the hands of the individual members and not the cooperative housing society, even if the development agreement is entered into by the society. The development agreement is entered into by the society only in a representative capacity on behalf of the members.
Hardinge House Co Op Hsg Society Ltd. v. ITO (ITAT Mumbai)
https://itatonline.org/digest/verdicts/hardinge-house-co-op-hsg-society-ltd-v-ito-itat-mumbai/ | 454 |
| 20 | In this case the assessee has filed ROI declaring more than 15 lakhs Rs as his income. The case of the assessee has been reopened by an officer of the rank of ITO u/s 148. Thereafter the assessment has been completed by NFAC. Before ITAT Counsel for the assessee argued that as per the CBDT instructions number 1 of 2011, the ROI of individual assessee showing more than an income of Rs 15 Lakhs is to be assessed by an officer of the rank of ACIT or above. And the ITO rank officer has no jurisdiction. Counsel for the assessee relied on the judgment of Hon’ble Bombay High Court in the case of Ashok Devi Chand Vs UOI reported in 151 taxmann.com 70 (Bombay). The ITAT allowed the appeal of the assessee and quashed the assessment
Harpal Singh Vs NFAC (ITAT Delhi)
https://itatonline.org/digest/verdicts/harpal-singh-vs-nfac-itat-delhi/ | 647 |
