Month: August 2025
1,755 articlesIncome Tax

Income Tax
ITAT Cuttack Quashes Penalty u/s 271D on Wrong AY Basis
Goods and Services Tax

Goods and Services Tax
Transfer of Leasehold Rights of Industrial Plots was not taxable as supply under GST u/s 7(1)(a)
Corporate Law

Corporate Law
Bail rejected as twin condition u/s. 45(1) of PMLA not fulfilled
Goods and Services Tax

Goods and Services Tax
Liberty to file GST appeal granted as option of admitted liability inadvertently not changed
Income Tax

Income Tax
Dismissal of appeal by CIT(A) without rendering finding on merits is against principles of natural justice
Income Tax

Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 is prospective in nature
Income Tax

Income Tax
Benefit of working capital adjustment not considered while computing ALP: Matter restored
Income Tax

Income Tax
Independent enquiry u/s. 23(1)(a) can be made by AO to determine annual value u/s. 22
Custom Duty

Custom Duty
SCN issued by DRI officer in drawback matter is jurisdictionally valid
Goods and Services Tax

Goods and Services Tax
