Month: September 2025
2,439 articlesGoods and Services Tax

Goods and Services Tax
Section 74 Proceedings Invalid Without Fraud or Willful Misstatement: Allahabad HC
Goods and Services Tax

Goods and Services Tax
Section 54 of CGST Act doesn’t envisage refund of unutilized ITC for closure of business
Corporate Law

Corporate Law
Gujarat HC Stays IBBI’s Suspension of IP Over Bias, No Appeal Remedy
Corporate Law

Corporate Law
No Upfront Payment, No OTS –SC Favors SBI in ₹7 Cr Recovery Dispute
Income Tax

Income Tax
Interest on housing loan includible in cost of acquisition u/s. 48 provided not claimed as deduction u/s. 24(b)
Income Tax

Income Tax
Revision proceedings u/s. 263 set aside as AO already made proper enquiry and examination
Corporate Law

Corporate Law
Patna HC Allows Landowner to Seek Income Tax Refund After NH-28 Land Treated as Agricultural
Custom Duty

Custom Duty
Import exemption cannot be denied when DGFT licence was valid at time of import but cancelled later
Goods and Services Tax

Goods and Services Tax
Late fee leviable for non-filing of GSTR-9 return even after expiry of three years from due date
Corporate Law

Corporate Law
