Tax Law

Linking your PAN with your Aadhaar is one of the most common compliance tasks for Indian taxpayers, and getting it wrong can freeze much of your financial life. If PAN is not linked, it becomes inoperative, which means you cannot file income tax returns, receive refunds, or carry out transactions where quoting PAN is mandatory. This guide explains why linking matters, how to link PAN with Aadhaar online, the late fee involved, and how to confirm that the link went through. Wh

The Gujarat High Court has reaffirmed that the opportunity of a personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory before an adverse order is passed, and that this requirement cannot be waived merely because a taxpayer selected the No option for a personal hearing while replying to a show cause notice. In a set of recent decisions, the court quashed tax orders that were passed without granting a hearing and remanded the matters f

The Goods and Services Tax (GST) regime in India imposes strict timelines for tax payment and return filing. Failure to pay GST on time triggers a cascade of consequences: late fees under Section 47 of the CGST Act, interest under Section 50, and penalties under Sections 122 and 123. For businesses, understanding these provisions is critical because the financial cost of non-compliance can be substantial, and in serious cases, criminal prosecution is also possible. This artic

On June 18, 2026, the Delhi High Court delivered a significant ruling in Commissioner of Income Tax (International Taxation)-1 v Ernst and Young US LLP (ITA 423/2025), setting aside ITAT orders and holding that payments by Indian entities to Ernst and Young US LLP for seconded employees and professional services were taxable as Fees for Technical Services (FTS). The decision carries implications for multinational firms deploying personnel to India under deputation or secondme

If you disagree with an income tax assessment, a demand raised against you, or a penalty imposed by the tax authorities, you do not have to simply accept it. The law gives a taxpayer a structured right of appeal, starting with the first appellate authority and rising, in stages, to the Tribunal and the constitutional courts. Knowing how to file an income tax appeal in India, the forms to use and the time limits that apply can be the difference between a successful challenge a

An Indian company that provides services to overseas group companies on its own account is not an intermediary under GST and is entitled to a refund of unutilised input tax credit. That is the effect of the Bombay High Court's decision in Sundyne Pumps and Compressors India Pvt. Ltd. v. Union of India, delivered on 16 June 2026, which directed the authorities to grant the refund within four weeks. The ruling is welcome news for exporters of services, captive units, and back-o

The Bombay High Court has reinforced an important safeguard for taxpayers by holding that a show cause notice under the Central Goods and Services Tax Act, 2017 cannot bundle several financial years into a single consolidated notice. Where the tax department had raised a demand through one show cause notice spanning multiple financial years, the Court treated the exercise as being without jurisdiction. For businesses navigating GST adjudication, the ruling is a reminder that

A Hindu Undivided Family, commonly called an HUF, is a distinct legal and tax entity recognised under Indian law. Families often create an HUF to hold ancestral or pooled assets and to obtain certain tax efficiencies, because an HUF is assessed to income tax separately from its individual members. This guide explains what an HUF is, how it comes into existence, the practical steps of preparing an HUF deed and obtaining a PAN, and the tax benefits and the role of coparceners,

A GST refund lets a registered taxpayer recover tax that has been paid in excess or that the law allows to be returned, and claiming it correctly can free up significant working capital. The right to a refund and the procedure for claiming it are set out mainly in Section 54 of the Central Goods and Services Tax Act, 2017, and the claim is filed electronically in Form RFD-01. This guide explains who can claim a GST refund, the time limit, the step-by-step process and the time

Businesses that rely on advance rulings to plan their GST positions now have greater clarity on where to go when state authorities disagree with one another. A Finance Ministry notification dated 7 May 2026 empowers the Principal Bench of the GST Appellate Tribunal (GSTAT) in New Delhi to hear appeals against orders of the National Appellate Authority for Advance Ruling (NAAAR) under the Central Goods and Services Tax Act, 2017. The change builds on the wider rollout of the t

The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial body established under Section 252 of the Income Tax Act, 1961, and it serves as the final fact-finding authority in income tax disputes. An appeal to the ITAT lies under Section 253 of the Act against orders passed by the Commissioner of Income Tax (Appeals) or CIT(A). The ITAT's decisions on questions of fact are final, with further appeal to the High Court only on substantial questions of law. This guide covers t

The Madras High Court on June 15, 2026, sought responses from the Union government and the Income Tax Department on a petition challenging retrospective amendments introduced to the Income Tax Act, 1961, through the Finance Act, 2026. A Division Bench of Chief Justice SA Dharmadhikari and Justice Arul Murugan issued notice on the plea filed by the Revenue Bar Association (RBA), which argues that the amendments retrospectively nullify High Court rulings without removing their

The Bombay High Court has granted interim relief to industrialist Anil Ambani in a case involving alleged undisclosed foreign assets worth over Rs 814 crore and a tax liability exceeding Rs 420 crore under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The court has halted all coercive action, including prosecution and penalties, while admitting Ambani's writ petition challenging the constitutional validity of certain provisions of th

The Income Tax Appellate Tribunal has deleted a Rs 3,885.51 crore angel tax addition made against OYO Hotels and Homes Private Limited in connection with share premium received from its parent company, Oravel Stays Limited. The ruling, reported on June 11, 2026, is one of the largest deletions of a share premium addition in recent years and is an important precedent on the limits of Section 56(2)(viib) of the Income Tax Act, 1961. The decision will be studied closely by start

The 56th GST Council meeting, held on 3 and 4 September 2025 in New Delhi, delivered one of the most significant structural reforms since the introduction of GST in 2017. The Council replaced the previous four-tier rate structure of 5%, 12%, 18%, and 28% with a simplified three-slab framework: a merit rate of 5% for essentials, a standard rate of 18% for general goods, and a special rate of 40% for select sin and luxury items. The new rates took effect from 22 September 2025.