Month: October 2025
2,076 articlesGoods and Services Tax
Goods and Services Tax
GST Proceedings After Death of Proprietor: Continuity, Liability of Legal Heirs, and Judicial Consensus
Income Tax
Income Tax
Interior Decoration as Cost of Investment under Sections 54 & 54F: Judicial Recognition & Taxpayer’s Rights
Income Tax
Income Tax
ITAT Quashes 263 Order as PCIT Withheld Adverse Material & Ignored Evidence of Genuine Purchases
Income Tax
Income Tax
“Dumb Documents” Seized from Third Party Cannot Justify Income Addition
Income Tax
Income Tax
Section 14A Amendment Not Retrospective & AMP Adjustment Not an International Transaction: Delhi HC
Income Tax
Income Tax
ITAT Deletes Tax Additions Based on Uncorroborated Dumb Diaries & Retracted Statements
Income Tax
Income Tax
Addition Based on Retracted Third Party Statement Without Cross-Examination Invalid
Corporate Law
Corporate Law
No Gratuity Payable on Resignation Under NPS Rules Except in Specific Cases: DoPPW
Corporate Law
Corporate Law
₹25 Lakh Gratuity Limit Applies Only to Central Government Civil Employees
Income Tax
Income Tax
Madras HC grants stay on recovery; keeps matter pending awaiting SC verdict in Hexaware case
Corporate Law
Corporate Law
DoPPW Issues Fresh Guidelines to Curb Routine Referral of Pension Cases by Ministries
Company Law
Company Law
ROC Imposes Penalty for Non-Preparation of Consolidated Financial Statements
Income Tax
Income Tax
Section 148 Notice Based on ‘Factually Erroneous’ Transaction Year Invalid: Delhi HC
Income Tax
Income Tax
