Month: October 2025
2,076 articlesIncome Tax
Income Tax
No Evidence, No AMP Transaction: ITAT Quashes Bright Line Theory Restores LG’s TP Results
Income Tax
Income Tax
TDS or Invoice Can’t Kill Charity – ITAT Says ₹5.97 Cr Is Donation, Not Business Income
Income Tax
Income Tax
Cash Deposits During Demonetisation Accepted as Genuine – ITAT Deletes Section 68 & 14A Additions
Income Tax
Income Tax
No 127 Order, No Jurisdiction – ITAT Quashes Entire Assessment as Void
Finance
Finance
The hidden costs in mutual funds: What every investor should know
Income Tax
Income Tax
Shift in Business Model Justified – ITAT Allows ₹15.22 Cr Compensation & Strikes Down AMP TP Adjustment
Income Tax
Income Tax
Discount on issue of ESOP allowable as deduction from business income
Income Tax
Income Tax
Sand Purchase Price Reduced: Reason AO Cannot Rely on Partner’s Confession Alone for Inflated Rate
Goods and Services Tax
Goods and Services Tax
Blocking of ITC under Rule 86A of CGST irrelevant as ITC in Electronic Credit Ledger was NIL
Income Tax
Income Tax
Bulk Sale Discount Valid: Reason Tax Authorities Cannot Force a ‘Uniform Price’ on Share Transactions
Income Tax
Income Tax
Trial Run Power Receipts Are Capital in Nature – ITAT Rejects Revenue’s Tax Claim
Income Tax
Income Tax
Estimated Profit Penalty Deleted: Reason Why 271(1)(c) Cannot Apply to Estimated Income Additions
Goods and Services Tax
Goods and Services Tax
GST Limitation: COVID Extensions Don’t Shield Tax Authorities
Company Law
Company Law
