Refund Allowed even if e-verifed income tax return after 30 days This is an order of the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘E’ in ITA No. 7471/Del/2025 (Gurcharan Singh Bhatia vs. ACIT, Circle-46(1), New Delhi) for Assessment Year 2015–16, pronounced on June 16, 2026. Case Overview Issue: Denial of a TDS refund of… Read More »
No Withholding of Income Tax Refunds Without a Section 245 Order : Delhi High Court The Delhi High Court Judgment in Vodafone Idea Limited v. ACIT & Anr. [W.P.(C) 2729/2026 & connected matters], delivered on August 18, 2026, directs the Income Tax Department to immediately issue pending refunds amounting to ₹53,09,56,470 plus interest. Key Facts… Read More »
Refund Allowed Even Without Original ITR (Delhi ITAT) and filed u/ 148 notice In ITA No. 2347/Del./2026 (D.B. Engineering P. Ltd. vs. ACIT, Circle 7(1), Delhi), the Delhi Bench ‘C’ of the ITAT ruled that an assessee is entitled to a refund of excess TDS claimed in a return filed under Section 148, even if… Read More »
Manage external sharing for Gemini Notebook in the Admin console Manage external sharing for Gemini Notebook in the Admin console Google Workspace administrators can now enable external sharing for Gemini Notebook using granular controls in the Admin console. Previously, administrators only had a single high-level toggle to turn Gemini Notebook completely on or off for… Read More »
Create content, schedule events, and coordinate tasks across Workspace regardless of what app you are in Create content, schedule events, and coordinate tasks across Workspace regardless of what app you are in Completing a single task shouldn’t mean breaking your focus or switching apps. To keep you in the flow of work, Gemini can… Read More »
Notification regarding Implementation of Aadhaar Based Direct Benefit Transfer for the scheme namely International Cooperation The Gazette of India CG-DL-E-10092026-276107 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4715] NEW DELHI, THURSDAY, SEPTEMBER 3, 2026/BHADRA 12, 1948 MINISTRY OF YOUTH AFFAIRS AND SPORTS (Department of Youth Affairs) NOTIFICATION New Delhi, the 2nd September,… Read More »
GST CASE LAWS 11.09.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 5 Limitation Act, 1963 Ajaybhai Natwarbhai ODD v. Additional Commissioner (Anti-Evasion) Click Here Supreme Court dismissed the SLP as withdrawn while granting liberty to the assessee to raise all grounds in statutory appeal before GSTAT. Section 7A Tamil Nadu General… Read More »
Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Issue Whether an Appellate Authority should condone the delay in filing a statutory appeal under Section 107 of the CGST/RGST Act when the cancellation of GST registration… Read More »
Writ Petition Not Maintainable Against Detailed Order-in-Original When Efficacious Alternative Remedy Exists Under Section 107 Issue Whether a writ petition challenging a Show Cause Notice and Order-in-Original should be entertained when complex factual disputes exist and an efficacious statutory appellate remedy under Section 107 of the CGST/DGST Act is available. Whether questions regarding the applicability… Read More »
GST Appellate Authority Cannot Dismiss Appeal for Non-Prosecution and Must Decide Merits via Speaking Order Issue Whether the Appellate Authority under Section 107 of the CGST/MGST Act has the statutory power to dismiss an appeal for non-prosecution/non-attendance without deciding the matter on merits. Whether a non-speaking appellate order dismissing an appeal due to the assessee’s… Read More »