Month: November 2025
2,565 articlesIncome Tax

Income Tax
Reassessment u/s. 147 based on information without application of mind is bad-in-law
Income Tax

Income Tax
Matching Principle Not applies to Cash Accounting – Section 36(1)(iii) Disallowance Deleted
Goods and Services Tax

Goods and Services Tax
Allahabad HC Sets Aside GST Assessment as Demand Exceeded Notice Amount
Goods and Services Tax

Goods and Services Tax
Allahabad HC Set Aside GST Seizure for Failure to Verify E-Way Bill Reuse allegations
Goods and Services Tax

Goods and Services Tax
Attaching 11 Bank Accounts for ₹3.1 Crore ITC Allegation Is Prima Facie Disproportionate: Delhi HC
Income Tax

Income Tax
Ad hoc disallowance not sustained as commission expense substantiated with relevant evidence
Goods and Services Tax

Goods and Services Tax
GST Registration Cannot Be Cancelled for Mere Non-Updation of Bank Details: Telangana HC
Income Tax

Income Tax
Entire 148A and 147 Proceedings Set Aside for Being Time-Barred
Custom Duty

Custom Duty
Customs Cannot Confiscate Goods Re-Exported Before Revenue’s Appeal: CESTAT Mumbai
Goods and Services Tax

Goods and Services Tax
