GST Limitation Periods: Key Deadlines and Events That Start the Clock
A practical guide to GST limitation periods for adjudication, appeals, rectification and refunds, with focus on the event that starts each period.
Income Tax Demand Recovery: When Can AO Attach Bank Accounts & Property?
Supreme Court Upholds Quashing of Time-Barred Section 153C Notices
CCPA Penalises Weblink.In ₹10 Lakh for Misleading Picric Acid Listings
Company Prosecution Valid Without Arraigning Natural Person: Supreme Court
Gujarat HC Grants 6% Interest on Delayed Vivad Se Vishwas Refund
Explained Temporary Unloading Insufficient to Sustain KVAT Penalty: Karnataka HC
Bombay HC Quashes TPO Order for Failure to Serve Mandatory SCN
Delhi HC Quashes TDS Demand on Employee for Employer’s Non-Deposit
NCLT Mumbai Admits Section 7 CIRP Against Corporate Guarantor for Default
NCLT Ahmedabad Admits CIRP Against Mercury Trade Links for Rs. 2.70 Crore Operational Debt
NCLAT Upholds CIRP Admission Where Settlement Did Not Extinguish Operational Debt
Bombay HC Quashes PMLA Freezing Order for Missing Section 8(2) Finding
Bombay HC Orders Release of Roasted Areca Nuts Without Bank Guarantee
Later Customs Amendment Cannot Govern Earlier Bill of Lading Imports: Madras HC
Delayed Writ Against Appealable Gold Confiscation Order Dismissed: Delhi HC
Address Change Non-Intimation Cannot Justify Customs Broker Licence Revocation: CESTAT Delhi
Section 14A Calculations Cannot Increase Section 115JB Book Profit: Gujarat HC
Gujarat High Court dismisses Revenue appeal and holds Section 14A calculations cannot be added to book profit under Section 115JB.
Gujarat HC Upholds Interest Deduction for Strategic Share Investment
Gujarat HC dismissed Revenue appeal and upheld interest deduction under Section 36(1)(iii) for shares acquired for controlling and expanding business.
ITAT Delhi Deletes Section 56(2)(viib) Share Premium Addition Based on DCF Valuation
ITAT Delhi deletes share premium addition, allows interest and advertisement deductions, holding occupancy certificate is not determinative.
Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…
I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.
