Month: October 2025
2,076 articlesGoods and Services Tax
Goods and Services Tax
ITC Refund Cannot Be Denied Despite BRC Mismatch with Export details: Delhi HC
Goods and Services Tax
Goods and Services Tax
Section 15(3)(b) of CGST Act – Post-Supply Discounts & ITC Reversal Demystified
Income Tax
Income Tax
ITAT Delhi Quashes Assessment: No 143(2) Notice by Jurisdictional AO
Income Tax
Income Tax
ITAT Delhi Moderates NP Estimation: Rate Cut from 8% to 4% as Books Not Rejected
Income Tax
Income Tax
80M deduction & GST refund mismatch: CPC Cannot Make Debatable 143(1) Adjustments
Income Tax
Income Tax
ITAT Delhi Partly Allows Jeweller’s Appeal: ₹50 Lakh Bogus Sale Addition Upheld
Income Tax
Income Tax
Shell Companies Can’t Lend Crores: ITAT Confirms ₹14.69 Cr Cash Credit Addition
Income Tax
Income Tax
No Fixed Place, Service PE or DAPE: ITAT Delhi Holds No PE in India, Profit Attribution Quashed
Income Tax
Income Tax
Journal Entries Not Cash Credits, ₹10.51 Cr Addition Deleted by ITAT Delhi
Income Tax
Income Tax
