Day: October 30, 2025
88 articlesIncome Tax

Income Tax
Condonation of 447-day delay by Income Tax Dept in filing appeal against acquittal was allowed in tax evasion case
Goods and Services Tax

Goods and Services Tax
Madras HC Quashes Assessment as Notices Uploaded Only on GST Portal
Income Tax

Income Tax
Registration u/s. 12A r.w.s 12AB granted as genuineness of activity of trust established
Custom Duty

Custom Duty
Commissioner of Customs cannot reassess duty for clearances effected from warehouse
Income Tax

Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
Company Law

Company Law
CIRP against Corporate Debtor admitted as operational debt and default established
Income Tax

Income Tax
Jurisdictional objection after one month of service of notice u/s. 143(2) is not tenable
Income Tax

Income Tax
No addition u/s. 153A for unabated year be made without incriminating material
Goods and Services Tax

Goods and Services Tax
Summary of SCN in Form GST DRC-01 doesn’t substitute proper SCN
Service Tax

Service Tax
Service tax demand confirmed as amount collected as service tax was not deposited
Income Tax

Income Tax
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
Company Law

Company Law
Section 9 application for initiation of CIRP admitted as operational debt and default admitted
Custom Duty

Custom Duty
CBIC Clarifies No Revision Needed Where Separate Reversal Procedure Exists – Effective 1st Nov 2025
Custom Duty

Custom Duty
