Month: October 2025
2,076 articlesIncome Tax
Income Tax
Purpose Test Wins Again: ITAT Treats ₹22.6 Cr Sales Tax Incentive as Capital
Income Tax
Income Tax
ITAT Restricts Tax Addition to 1% in Broker Code Misuse Case
Income Tax
Income Tax
ITAT Grants Trust Conditional Opportunity to Prove Donations Are Not Anonymous
Income Tax
Income Tax
ITAT Allows Section 54 Capital Gains Deduction as Sale Proceeds Properly Proven
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Overturned Due to Valid Certificate Submission
Income Tax
Income Tax
Share Capital Proved, Mere Non-Appearance Not Enough – ITAT Upholds Deletion of ₹1.93 Cr u/s 68
Goods and Services Tax
Goods and Services Tax
MP HC Allows Conditional Restoration of GST Registration on Cost Payment
Income Tax
Income Tax
No 143(2), No Reassessment: ITAT Strikes Down ₹2.35 Cr Addition- AO Can’t Use the Return & Skip the Notice
Income Tax
Income Tax
No Tax on Notional Keyman Policy Value – ITAT Deletes Addition on Unrealised Surrender Value
Income Tax
Income Tax
ITAT Directs Fresh Assessment on Large Cash Deposits in Egg Trading Business
Custom Duty
Custom Duty
IGST at 12% Confirmed for Diagnostic and Laboratory Reagents by CESTAT
Custom Duty
Custom Duty
BIS Not Needed When Shipment Predates Quality Control: CESTAT Ahmedabad
Income Tax
Income Tax
ITAT Kolkata Deletes Section 69A Rs. 11 Lakh Addition on Accommodation Entry
Income Tax
Income Tax
