Month: July 2025
1,794 articlesIncome Tax

Income Tax
Change of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC
Income Tax

Income Tax
Reassessment notice issued by non-jurisdictional AO is bad-in-law
Income Tax

Income Tax
Protection against clutches of 69A not available by mere disclosing and paying tax
Income Tax

Income Tax
Adoption of Percentage Completion Method not justified as Project Completion Method accepted in earlier years
Income Tax

Income Tax
Deduction u/s. 80P(2)(d) towards interest from co-operative bank allowed: Gujarat HC
Custom Duty

Custom Duty
Refund of anti-dumping duty when paid by mistake in self-assessment as it lacks legal character of ‘duty’
Income Tax

Income Tax
No penalty u/s 271(1)(c) as ALP recomputed by TPO was invalid as assesee followed prescribed method (TNMM) u/s 92C
Goods and Services Tax

Goods and Services Tax
Manual Excise Return Valid for GST Credit Transfer: Gujarat HC
Goods and Services Tax

Goods and Services Tax
Madras HC allows transitional ITC of Cenvat Credit Despite Late Return
Corporate Law

Corporate Law
