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Insights, articles and updates from our practice

Income Tax

Key Takeaways: CAM charges taxable under section 194C, not section 194-I; SLP dismissed by SC

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

Businesses often pay Common Area Maintenance (CAM) charges for upkeep and shared facilities in commercial premises. A key tax question is whether such payments attract TDS under section 194-I (rent) o...

#income tax #case law

Income Tax

Income Tax Offices Open on 31 March Despite Holiday

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

In a significant move to support taxpayers, the CBDT has directed all Income-tax offices to remain open on 31 March 2026, even though it coincides with Mahavir Jayanti. This ensures smooth closure of...

#income tax #tax update

Income Tax

New Procedure for Form 121 & UIN Allotment from April 2026

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

The tax authorities have introduced a structured compliance framework for cases where tax is not deducted at source, enhancing transparency and reporting standards. Key Update by CBDT The Central Boar...

#income tax #tax update

GST

Key Takeaways: Input Service Distributor must distribute only eligible ITC, not merely invoice-based tax.

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

Recent developments in GST litigation have clarified an important aspect of Input Service Distributor (ISD) compliance, bringing relief and guidance to businesses operating across multiple locations....

#gst #case law

GST

Key Takeaways: GST cash seizure quashed for lack of reason to believe and delay in notice; refund with interest ordered

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

A recent ruling has reinforced taxpayer protections in GST search proceedings, particularly in cases involving cash seizure without adequate justification. Background of the Case The petitioner, a GST...

#gst #case law

Income Tax

Key Takeaways: Cross-examination is not required at the section 148A stage; permissible only during reassessment u/s 147 based on a ...

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

A recent ruling has clarified the scope of taxpayer rights during the preliminary stage of reassessment under the Income-tax law. Background of the Case The assessee challenged an order passed under S...

#income tax #case law

Income Tax

Income Tax India Clarifies 12% Surcharge on Buyback Gains

By Goyal Raj Kumar & Associates 30 Mar 2026 1 min read

Recent clarification by tax authorities has addressed confusion surrounding the surcharge provisions proposed under the Finance Bill, 2026. Key Clarification The official Income Tax Department has sta...

#income tax #tax update

Income Tax

CBDT Clarifies Delay Condonation Power for Form 10A

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

The tax authorities have provided important relief for charitable trusts and institutions facing delays in regulatory compliance. Key Clarification by CBDT The Central Board of Direct Taxes (CBDT) has...

#income tax #tax update

Income Tax

MIB India Clarifies Continuity Under New Income-tax Act, 2025

By Goyal Raj Kumar & Associates 30 Mar 2026 1 min read

The transition to the new Income-tax framework has raised concerns among taxpayers. However, recent clarification brings much-needed certainty and stability. Key Clarification by MIB India The Ministr...

#income tax #tax update

GST ★ Featured

GST Registration: A Complete Guide for Businesses in India

By Goyal Raj Kumar & Associates 29 Mar 2026 6 min read

Everything you need to know about GST registration in India — who needs it, documents required, step-by-step process, and important deadlines.

#gst #registration #compliance #business

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