The new income tax Form 41 is a self-declaration form introduced under the IT Act, 2025, replacing the earlier Form 10F. It allows non-resident taxpayers to electronically submit their details on the Income Tax e-filing portal to claim DTAA benefits without the requirement of a PAN or Aadhaar. What Has Been Revised? The Central Board…
The Allahabad Bench of CESTAT has set aside a service tax demand raised against a proprietary concern, holding that a mere difference between ST-3 returns and Income Tax Returns cannot automatically explain a service tax demand without proper examination of the books of accounts and the nature of transactions. The bench of P.K. Choudhary (Judicial…
Flipkart’s End-to-End Delivery Network Attracts 18% GST, Rules AAAR The West Bengal Appellate Authority for Advance Ruling (WBAAAR) on 6 May held that organized e-commerce logistics and doorstep delivery services provided by Flipkart India Private Limited are taxable as courier and logistics services and do not qualify for exemption available to Goods Transport Agencies (GTA)…
Govt Releases Final OSHWC (Central) Rules, 2026, Replacing Multiple Existing Labour Rules The Ministry of Labour and Employment under the Government of India has officially announced the release of the final Occupational Safety, Health and Working Conditions (Central) Rules, 2026, through its Notification No. G.S.R. 345(E), dated May 08, 2026. Earlier, the government had invited…
Big GST Reform: Auto-Populated GSTR-3B Fields May No Longer Be Editable As per the sources, effective from July 2025, the auto-populated fields in the GSTR-3B monthly tax return are likely to turn non-editable. This move of the government is aimed at reinforcing the country’s GST system, reducing tax mismatches and enhancing data consistency. However, this…
In a positive change for tax professionals, the Goods and Services Tax Appellate Tribunal (GSTAT) has improved its online system. Now, people who are appealing a decision, along with their authorised representatives, can upload their documents and checklists before they pay the court fees. This upgrade makes the process easier and more efficient. Previously, the…
The Apex Court has again rejected the review petitions of the income tax department against its March 2021 ruling that payments made to non-residents for software purchases cannot be charged to tax as royalty. The tax department argued that payments to foreign software companies and distributors were royalties, as selling to end users involved licensing…
ITAT Allows Interest Claim on Existing Business Loan Liability The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) on 15 April allowed the appeal filed by Bright Enterprises Pvt. Ltd. and deleted disallowances made towards consultancy charges paid to a sister concern and interest on vehicle loans. A bench comprising Accountant Member S. Rifaur…
ITAT Grants Relief in Jurisdictional Defect Assessment Challenge The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) on April 15, 2026, held that an assessment order passed by an Assessing Officer without a valid transfer of jurisdiction under Section 127 of the Income-tax Act, 1961, is void ab initio and liable to be quashed….
Andhra Pradesh High Court Quashes Multi-Year GST Assessment Bhaarat Group Private Limited, based in Nagarjuna Nagar, Vijayawada, decided they had had enough and took their fight to the Andhra Pradesh High Court at Amaravati. Leading the charge was Rajasekar, the director and son of Venkata Subba Reddy. They filed Writ Petition No. 7121 of 2026…
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