Monthly Archives: August 2026

Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid

By | August 15, 2026
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Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid Issue Whether Rule 8A(3) of the Wealth-tax Rules, 1957, which mandates a degree in Agricultural Science for registration as a valuer… Read More »

Delay in Filing Appeal Condoned and Entire BSNL VRS 2019 Ex Gratia Exempt Under Section 10(10B)

By | August 15, 2026
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Delay in Filing Appeal Condoned and Entire BSNL VRS 2019 Ex Gratia Exempt Under Section 10(10B) Issue Whether the CIT(A) erred in refusing to condone a 1540-day delay in filing an appeal, and whether ex gratia compensation received by a retired BSNL employee under the BSNL Voluntary Retirement Scheme (VRS), 2019 qualifies for full income… Read More »

Expatriate Salary Paid by Foreign Head Office Exclusively for Indian PE Is Fully Allowable

By | August 15, 2026
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Expatriate Salary Paid by Foreign Head Office Exclusively for Indian PE Is Fully Allowable Issue Whether expatriate salary expenditure initially paid by a foreign bank’s Head Office for employees working exclusively for its Indian Permanent Establishment (PE) constitutes “Head Office expenditure” under Section 44C, or if it is fully allowable as a business deduction under… Read More »

GST CASE LAWS 13.08.2026

By | August 14, 2026
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GST CASE LAWS 13.08.2026 Section Case Law Title Brief Summary Citation Relevant Act 16 Shamsudheen A.K. v. State Tax Officer Where returns for Feb & March 2019 were filed by 12.11.2019, the limitation under Section 16(4) does not apply due to the overriding non-obstante clause of Section 16(5); the petitioner remains eligible for ITC subject… Read More »