Month: December 2025
2,753 articlesIncome Tax
Income Tax
Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice
Custom Duty
Custom Duty
Customs duty paid on goods lost before time of clearance is to be refunded to importer
Income Tax
Income Tax
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Corporate Law
Corporate Law
Mark ‘SoEasy’ being suggestive in nature is liable to be protected under Trade Marks Act
Income Tax
Income Tax
Preponderance of Probability Not Enough—Share Transactions Genuine, Section 68 Addition Deleted
Goods and Services Tax
Goods and Services Tax
Bail in bogus firm and passing of fraudulent GST ITC due to prolonged custody
Company Law
Company Law
Resolution plan post approval of CoC and meeting Section 30(2) requirement stands approved
Income Tax
Income Tax
Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” Theory
Goods and Services Tax
Goods and Services Tax
Export of Used Capital Goods – Whether ITC Reversal under Section 18(6) Required?
Goods and Services Tax
Goods and Services Tax
Important Clarification on Disclosure of ITC Reclaimed in FY 25–26 of FY 24-25
Corporate Law
Corporate Law
Evolving Liability Framework of Personal Guarantors Under IBC, 2016
Corporate Law
Corporate Law
Judicial View on Zero-Coupon Instruments & Section 7 IBC Maintainability
Income Tax
Income Tax
TCS not collectable on compounding fees recovered from illegal miners
Income Tax
Income Tax
