Month: November 2025
2,565 articlesIncome Tax
Income Tax
ITAT Delhi: Recorded Cash Sales Accepted; Minimal 10% Addition Sustained
Income Tax
Income Tax
Revision on Bogus Sales Quashed – Pending CIT(A) Appeal Bars Section 263
Income Tax
Income Tax
Penalty Deleted: Credits Were Already Declared as Interest Income
Income Tax
Income Tax
ITAT Delhi: Sales Commission Not Taxable—No PE, No Business Connection
Income Tax
Income Tax
Share Capital Call-Money ₹2.10 Cr Deletion u/s 68; ITAT Upholds Genuineness
Income Tax
Income Tax
Bogus Sub-Contractor Additions Deleted; 132(4) Statements Insufficient
Company Law
Company Law
Demand notice served during subsistence of stay is invalid hence quashed
Income Tax
Income Tax
Reopening of assessment cannot be based on change of opinion
Income Tax
Income Tax
Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction
Goods and Services Tax
Goods and Services Tax
VAT (Audit) Officer not competent to complete assessment: Orders quashed
Income Tax
Income Tax
ITAT Clarifies Pre-2023 Loan Rules, u/s 68 & 40(a)(ia), Major Additions Deleted
Goods and Services Tax
Goods and Services Tax
Compounding under KVAT cannot be cancelled in case suppression of turnover is detected
Income Tax
Income Tax
Captive Power Market Value, Section 80-IA, Must Follow SEB’s Consumer Tariff
Income Tax
Income Tax
