Month: October 2025
2,076 articlesIncome Tax
Income Tax
ITAT Delhi: Cash of ₹3.11 Cr found in locker is NOT “unexplained” – treated as speculative/business income, Section 69A & 115BBE deleted
Custom Duty
Custom Duty
Customs Duty Rate Determined by Entry Inwards at Port, Not Territorial Waters Arrival
Goods and Services Tax
Goods and Services Tax
Section 17D assessment under Kerala General Sales Tax Act to be finalized within reasonable time
Income Tax
Income Tax
AO Can’t Cry ‘SBN Violation’ to Tax Genuine Sales – Demonetisation or Not – Once Sales Are in the Books, You Can’t Tax the Cash Twice
Income Tax
Income Tax
Addition upheld by CIT(A) without passing speaking order is not justifiable: Matter restored
Income Tax
Income Tax
ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
Income Tax
Income Tax
Payment of non-compete fees to retiring partner is revenue expense
Corporate Law
Corporate Law
Redemption fine to be waived when benefit of SVLDR Scheme availed
Income Tax
Income Tax
ITAT Chennai deletes demonetisation cash deposit addition – Once books are accepted, cash sales cannot be treated as unexplained money u/s 69A
Income Tax
Income Tax
