![CBDT Proposes New Income Tax Form 130 to Bring Salary, Pension & Senior Citizen Interest TDS Under Single Reporting Certificate [Read Notification]](https://images.taxscan.in/h-upload/2026/02/10/2124527-cbdt-proposes-new-income-tax-taxscan.webp "CBDT Proposes New Income Tax Form 130 to Bring Salary, Pension & Senior Citizen Interest TDS Under Single Reporting Certificate [Read Notification]")
CBDT Proposes New Income Tax Form 130 to Bring Salary, Pension & Senior Citizen Interest TDS Under Single Reporting Certificate [Read Notification]
The Central Board of Direct Taxes (CBDT) has proposed a new Income Tax Form No. 130 with the objective of consolidating tax deducted at source (TDS)...
![Calcutta HC Grants Anticipatory Bail in GST Overdraft Cheating & Forgery Case, Holds Custodial Interrogation Of Accused Not Necessary [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124502-gst-calcutta-high-court-anticipatory-bail-overdraft-cheating-forgery-case-custodial-interrogation-taxscan.webp "Calcutta HC Grants Anticipatory Bail in GST Overdraft Cheating & Forgery Case, Holds Custodial Interrogation Of Accused Not Necessary [Read Order]")
![GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124499-gst-drc-summary-cannot-substitute-notice-gauhati-hc-quashes-demand-order-passed-without-proper-scn-taxscan.webp "GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]")
![RFN Number Alone Satisfies Authentication Requirement, DIN/Physical Signature Not Essential: AP HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124495-rfn-number-alone-satisfies-authentication-requirement.webp "RFN Number Alone Satisfies Authentication Requirement, DIN/Physical Signature Not Essential: AP HC [Read Order]")
![GST Rule 89(5) Refund Formula Amendment Applies Retrospectively: Andhra Pradesh HC Remands Adani Wilmar’s Case [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124498-gst-rule-refund-formula-amendment-andhra-pradesh-hc-remands-adani-wilmars-case-taxscan.webp "GST Rule 89(5) Refund Formula Amendment Applies Retrospectively: Andhra Pradesh HC Remands Adani Wilmar’s Case [Read Order]")
Software Preloaded in Imported Hardware Includible in Customs Value: CESTAT Upholds Duty Demand, Drops Penalty against Wipro [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the value of software preloaded in imported networking equipment is includible in the assessable value of...
![Software Preloaded in Imported Hardware Includible in Customs Value: CESTAT Upholds Duty Demand, Drops Penalty against Wipro [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124470-software-preloaded-imported-hardware-includible-customs-value-cestat.webp "Software Preloaded in Imported Hardware Includible in Customs Value: CESTAT Upholds Duty Demand, Drops Penalty against Wipro [Read Order]")
Non-Service of Demand Notice and Irregularities in Auction Sale: DRAT Remands Matter for Fresh Decision [Read Order]
The borrower contended that no demand notice under Section 13(2) of the SARFAESI Act was served, and that the auction was conducted at a throw‑away price.The Debt Recovery Appellate Tribunal (DRAT),...
![Non-Service of Demand Notice and Irregularities in Auction Sale: DRAT Remands Matter for Fresh Decision [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124449-non-service-demand-notice-irregularities-auction-sale-drat.webp "Non-Service of Demand Notice and Irregularities in Auction Sale: DRAT Remands Matter for Fresh Decision [Read Order]")
PCIT(A)'s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, placed reliance on several judgments and held that if the difference between Stamp Duty Valuation and actual consideration of a property is...
![PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124460-ao-reassessment-overruled-itat-reiterates-safe-harbour-rules-law-prospicit-respicit-taxscan.webp "PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]")
Supreme Court Upholds Gujarat HC Ruling Quashing Mechanical Income Tax Reopening Notices Based on ‘National Shroff Angadiya’ Search Inputs [Read Judgement]
In a recent ruling, the Supreme Court upheld the Gujarat High Court decision which quashed Income Tax reopening notices that were issued mechanically based on “National Shroff Angadiya” search...
![Supreme Court Upholds Gujarat HC Ruling Quashing Mechanical Income Tax Reopening Notices Based on ‘National Shroff Angadiya’ Search Inputs [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/10/2124455-gujarat-high-court-supreme-court-income-tax-reopening-notices-income-tax-notices-national-shroff-angadiya-taxscan.webp "Supreme Court Upholds Gujarat HC Ruling Quashing Mechanical Income Tax Reopening Notices Based on ‘National Shroff Angadiya’ Search Inputs [Read Judgement]")