Month: December 2025
2,753 articlesIncome Tax
Income Tax
60% Tax Under Section 115BBE Not Applicable Before 1 April 2017
Income Tax
Income Tax
Half-Way Condonation Invalid: Time-Barred Appeal Can’t See Merits
Income Tax
Income Tax
NFAC Order Quashed for Casual and Non-Application of Mind
Income Tax
Income Tax
Limitation Runs From Statutory Reply Period, Not Actual Reply Date
Service Tax
Service Tax
Invocation of extended period not justified as inadmissible Cenvat Credit duly reflected in return
Income Tax
Income Tax
Appeals Rejected Due to Unexplained Nine-Year Delay in Filing
Corporate Law
Corporate Law
Section 32A of IBC restrict action against property of corporate debtor for offence committed prior to CIRP
Income Tax
Income Tax
PCIT Overreach Defeats Revision on Depreciation and CSR Claims
Custom Duty
Custom Duty
Penalty based on statement recorded u/s. 108 without complying with section 138B cannot be sustained
Income Tax
Income Tax
