Month: December 2025
2,753 articlesIncome Tax
Income Tax
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
Income Tax
Income Tax
Bona Fide Mutuality Claim Bars U/s 271(1)(c) Penalty on Bank Interest
Goods and Services Tax
Goods and Services Tax
Denial of GST ITC due to non-filing of TRAN-1 not justified as form not filed due to technical glitch
Income Tax
Income Tax
Section 12AB Registration Can’t Be Cancelled for Procedural Lapses Alone
Income Tax
Income Tax
153C Assessment Remanded for Failure to Examine Jurisdictional Satisfaction
Income Tax
Income Tax
NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune
Income Tax
Income Tax
Interest on delayed remittance of TDS not deductible as business expense u/s. 37(1)
Corporate Law
Corporate Law
No Criminal Case, No LOC: Banks Can’t Seek Travel Bans for Defaults
Income Tax
Income Tax
Ex-Parte Assessment Appeal Can’t Stand: Matter Sent Back for De Novo Adjudication
Goods and Services Tax
Goods and Services Tax
