CBDT’s NUDGE Initiative for AY 2025-26: A Data-Driven Move to Curb Ineligible Deductions: The Central Board of Direct Taxes (CBDT) has launched a significant compliance-oriented initiative titled NUDGE (Non-intrusive Usage of Data to Guide and Encourage) for Assessment Year (AY) 2025-26. This initiative is aimed at curbing ineligible deductions and incorrect claims in Income-tax Returns […]
![Devi Dayal v. Asst. CIT (IT) [2024]](https://cabulalo.com/wp-content/uploads/2025/12/Untitled-design-18.jpg)
🏢 Devi Dayal vs. ACIT (IT) – ITAT Delhi on Taxability of Salary Paid in India for Services Rendered Abroad under India–Austria DTAA (2024) 📌 Background A recurring question in international taxation concerns whether salary paid in India to a non-resident employee deputed abroad for work is taxable in India, especially when the services are […]
🏨 Hyatt International Southwest Asia Ltd. vs. ADCIT – Delhi High Court (Full Bench) on Tax Attribution to Permanent Establishments under Section 9(1)(i) and India–UAE DTAA (2024) 📌 Background A central issue in international taxation concerns the attribution of profits to a Permanent Establishment (PE) in India when the foreign enterprise as a whole has […]
Dhabriya Polywood Limited vs. Union of India [2022 (5) TMI 184 – Gujarat High Court] Dhabriya Polywood Limited vs. Union of India [2022 (5) TMI 184 – Gujarat High Court] Mere Wrong Mention of Vehicle Type in E-Way Bill Cannot Be Ground for Detention of Goods Background The case of Dhabriya Polywood Limited vs. Union […]
⚖️ M/s Dharmendra M. Jani vs. Union of India (Bombay High Court, 2021) – Constitutional Validity of Section 13(8)(b) & Section 8(2) of the IGST Act 📌 Background M/s Dharmendra M. Jani vs. Union of India (Bombay High Court, 2021): M/s Dharmendra M. Jani, a service provider based in India, rendered marketing and sales promotion […]
🧾 Income Tax Refund 2025 Income Tax Refund in India: Complete Guide to Process, Status & Reissue (2025) An income tax refund arises when the total tax paid by a taxpayer — through TDS (Tax Deducted at Source), advance tax, or self-assessment tax — exceeds the final tax liability determined at the time of filing […]
HRA Exemption 2025: For most salaried employees, rent forms a major part of monthly expenses. To provide relief, the Income-tax Act, 1961 allows partial exemption of House Rent Allowance (HRA) under Section 10(13A). HRA is an essential component of salary that helps employees reduce tax liability while supporting their accommodation needs. With the right understanding […]
HAL and Tejas Mk1A: India’s defence sector is undergoing a transformation, and Hindustan Aeronautics Limited (HAL) is at the heart of it. With the induction of Tejas Mk1A fighter jets into the Indian Air Force (IAF) and the arrival of GE F404 engines, HAL is turning years of planning into real deliveries. This is not […]
HAL Stock Outlook 2025: India’s defence modernisation is picking up pace, and Hindustan Aeronautics Limited (HAL) is at the centre of this transformation. With the successful induction of Tejas Mk1A fighter jets into the Indian Air Force (IAF), fresh orders on the horizon, and the secured supply of GE F404 engines, HAL is emerging not […]
The Indian Income Tax Department has taken a major step toward technology-driven governance by launching Project Satya, an artificial intelligence (AI) portal designed to detect and track tax evasion. Developed with the support of the Defense Research and Development Organization (DRDO) and the Central Board of Direct Taxes (CBDT), this portal marks a new era […]
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