Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
CBDT extended, for Assessment Year 2026-27, the due date for furnishing returns of income by persons covered under serial number 2 of Explanation 2 to section 139(1), from 31 October 2026 to 21 November 2026. The specified date for furnishing the corresponding tax audit report is consequently extended to 21 October 2026 under the Explanation to section 44AB. The extensions apply to the relevant previous year 2025-26.
CBDT extended, for Assessment Year 2026-27, the due date for furnishing returns of income by persons covered under serial number 2 of Explanation 2 to section 139(1), from 31 October 2026 to 21 November 2026. The specified date for furnishing the corresponding tax audit report is consequently extended to 21 October 2026 under the Explanation to section 44AB. The extensions apply to the relevant previous year 2025-26.
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