![Trust Deed Clause on Funds Utilization Outside of India Rectified by Amendment and Undertaking: ITAT Sets Matter for Review by CIT(E) on Merits [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/500x300_2124590-trust-deed-clause-funds-utilization-outside-india-rectified-amendment-undertaking-itat.webp "Trust Deed Clause on Funds Utilization Outside of India Rectified by Amendment and Undertaking: ITAT Sets Matter for Review by CIT(E) on Merits [Read Order]")
Trust Deed Clause on Funds Utilization Outside of India Rectified by Amendment and Undertaking: ITAT Sets Matter for Review by CIT(E) on Merits [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, sent a matter back to the Commissioner of Income Tax-Exemption (CIT(E)) regarding utilisation...
![Service Tax Not Leviable on Individual Advocate for Legal Services to Law Firm: Bombay HC Quashes Demand & Bank Attachment [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/250x150_2124604-service-tax-leviable-legal-services-law-firm-bombay-hc-quashes-demand-bank-attachment-taxscan.webp "Service Tax Not Leviable on Individual Advocate for Legal Services to Law Firm: Bombay HC Quashes Demand & Bank Attachment [Read Order]")
![12 Years Mortgage Limitation Under Article 62 Not Applicable to CIRP Claims: NCLT Applies 3 Years Limitation [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/250x150_2124588-12-years-mortgage-limitation-under-applicable-cirp-claims-nclt-applies-limitation-taxscan.webp "12 Years Mortgage Limitation Under Article 62 Not Applicable to CIRP Claims: NCLT Applies 3 Years Limitation [Read Order]")
Supreme Court Hears PIL Challenging Income Tax Act 2025 Powers to Search Digital Devices, Cloud Servers & Virtual Digital Space
The Supreme Court of India is examining a public interest litigation that challenges the constitutional validity of provisions in the Income Tax Act, 2025 which allow Income Tax authorities to...
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) reporting for salary income, pension income, and...
![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/2026/02/10/500x300_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]")
Calcutta HC Grants Anticipatory Bail in GST Overdraft Cheating & Forgery Case, Holds Custodial Interrogation Of Accused Not Necessary [Read Order]
In a recent ruling, the Calcutta High Court granted anticipatory bail in connection with allegations of cheating and forgery linked to a Goods and Services Tax (GST) overdraft arrangement. It was...
![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/2026/02/10/500x300_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]
In a recent ruling, the Gauhati High Court held that a GST demand cannot be raised only on the basis of a Summary of Show Cause Notice in Form GST DRC-01, and that a proper show cause notice under...
![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/2026/02/10/500x300_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]
The Andhra Pradesh High Court clarifies that system-generated RFN ensures valid GST authentication, rejecting challenges based on absence of DIN or physical signature.The Andhra Pradesh High Court has...
![RFN Number Alone Satisfies Authentication Requirement, DIN/Physical Signature Not Essential: AP HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/500x300_2124495-rfn-number-alone-satisfies-authentication-requirement.webp "RFN Number Alone Satisfies Authentication Requirement, DIN/Physical Signature Not Essential: AP HC [Read Order]")