Day: January 3, 2025
48 articlesIncome Tax

Income Tax
ITAT Delhi Allows Set-Off of Accumulated Deficit Against Current Year Surplus
Corporate Law

Corporate Law
Decree holder qualifies as Financial Creditor when decree is based on financial debt
Income Tax

Income Tax
ITAT Refers AO to Examine Section 2(15) Allowability in Light of SC Decision
Goods and Services Tax

Goods and Services Tax
Co-owner consent not required for availing GST registration: Allahabad HC
Corporate Law

Corporate Law
Inordinate delay of 9 years much beyond time limit u/s. 73(4B) of Finance Act not condoned
Goods and Services Tax

Goods and Services Tax
Digital or Manual Signature Needed for Valid Section 73 GST Orders: Kerala HC
Income Tax

Income Tax
No proper service and opportunity before CIT (A): ITAT remand matter to CIT (A)
CA, CS, CMA

CA, CS, CMA
ICAI Disciplinary Actions Against Chartered Accountants – 3rd January 2025
Income Tax

Income Tax
Revision u/s. 263 quashed as enquiry already conducted during assessment: ITAT Ahmedabad
Custom Duty

Custom Duty
Interest on sanctioned refund under Customs admissible after 3 months from date of application
DGFT

DGFT
DGFT amends Para 6.06 of HBP 2023 for Parity with Chapter 4 of FTP
Goods and Services Tax

Goods and Services Tax
Detention order passed beyond time limit prescribed u/s. 129(3) of CGST Act is invalid: Madras HC
Income Tax

Income Tax
Interest from investment with co-operative society engaged in banking business deductible u/s. 80P(2)(d)
Income Tax

Income Tax
