![Unverified Documents from France About Foreign Bank Account Cannot Support Income Tax Prosecution Without Swiss Authentication: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079695-delhi-high-court-taxscan.webp "Unverified Documents from France About Foreign Bank Account Cannot Support Income Tax Prosecution Without Swiss Authentication: Delhi HC [Read Order]")
Unverified Documents from France About Foreign Bank Account Cannot Support Income Tax Prosecution Without Swiss Authentication: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court ruled that unauthenticated documents received from France under the DoubleTaxation Avoidance Agreement...
![Assessment Beyond Limitation Period Barred u/s 153(2): ITAT Quashes Reassessment and Penalty Against Non-Resident [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079341-assessment-tat-quashes-penalty-taxscan.webp "Assessment Beyond Limitation Period Barred u/s 153(2): ITAT Quashes Reassessment and Penalty Against Non-Resident [Read Order]")
![No records to Show Misuse of Activities Inconsistent with Objects: ITAT restores Trust’s Application for Permanent Registration [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079733-show-misuse-itat-permanent-registration-taxscan.webp "No records to Show Misuse of Activities Inconsistent with Objects: ITAT restores Trust’s Application for Permanent Registration [Read Order]")
![Magistrate Issued Non-Bailable Warrant for Offence u/s 276C(2) of Income Tax Act, Punishable Max 3 Years: Bombay HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2079037-untitled-2.webp "Magistrate Issued Non-Bailable Warrant for Offence u/s 276C(2) of Income Tax Act, Punishable Max 3 Years: Bombay HC Quashes Order [Read Order]")
![90-Day Delay in Filing Form 10AB for S.80G Approval: ITAT Restores Matter to CIT(E) Pending CBDT’s Decision on Condonation [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2078932-form10ab-itat-taxscan.webp "90-Day Delay in Filing Form 10AB for S.80G Approval: ITAT Restores Matter to CIT(E) Pending CBDT’s Decision on Condonation [Read Order]")
![ITAT Deletes IGST Refund Addition Holding Refundable Advance Not Taxable u/s 43B [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2079028-itat-igst-refundable-taxscan.webp "ITAT Deletes IGST Refund Addition Holding Refundable Advance Not Taxable u/s 43B [Read Order]")
ITAT Deletes Disallowances of Public Relations, Shared Services, and Product Registration of BASF India, Citing No Change in Facts or Law [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the appeal by revenue regarding the disallowances of ₹55,00,000 on Public Relations expenses, Shared Service (Malaysia), and...
![ITAT Deletes Disallowances of Public Relations, Shared Services, and Product Registration of BASF India, Citing No Change in Facts or Law [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2078887-itat-shared-services-product-basf-taxscan.webp "ITAT Deletes Disallowances of Public Relations, Shared Services, and Product Registration of BASF India, Citing No Change in Facts or Law [Read Order]")
![Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078645-income-tax-notice-itat-taxscan.webp "Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: ITAT [Read Order]")
Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]
The Delhi High Court has held that payments made for the resale or use of software through End-User Licence Agreements (EULAs) or distribution agreements cannot be treated as “royalty” under...
![Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078597-foreign-consulates-un-agencies-exempted-income-tax-tds-taxscan.webp "Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]")
Bombay HC to Hear Plea Seeking Recognition of Same-Sex Couples as ‘Spouses’ Under Income Tax Act, Issues Notice to Attorney General [Read Order]
In a recent order, the Bombay High Court issued notice to the Attorney General of India on a petition filed by a same-sex couple challenging the constitutional validity of Section 56(2)(x) of the...
![Bombay HC to Hear Plea Seeking Recognition of Same-Sex Couples as ‘Spouses’ Under Income Tax Act, Issues Notice to Attorney General [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078585-same-sex-couples-taxscan.webp "Bombay HC to Hear Plea Seeking Recognition of Same-Sex Couples as ‘Spouses’ Under Income Tax Act, Issues Notice to Attorney General [Read Order]")
Supreme Court to Decide Income Tax Exemption on Merchant Navy Officer's Salary Credited in Indian Bank Account
The Supreme Court decided to hear the special leave petition to decide whether the income credited in an Indian bank account while working with a Foreign Entity would be exempted from the payment ...
