Month: December 2025
2,753 articlesIncome Tax
Income Tax
Crypto Closing Stock Addition Remanded Due to Procedural Illegality
Goods and Services Tax
Goods and Services Tax
Adjudicating authority having highest tax demand will adjudicate cases involving multiple parties
Goods and Services Tax
Goods and Services Tax
Consolidation of multiple tax periods in single show cause notice under GST is impermissible
Income Tax
Income Tax
Once Limitation Ends, TPO Route Cannot Extend Assessment Time
Income Tax
Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
Income Tax
Income Tax
Section 148A Proceedings Cannot Cure Invalid Old Reassessment Notice
Goods and Services Tax
Goods and Services Tax
Levy of interest on delayed filing of GST return not justified as cash deposit before due date and ITC available
Income Tax
Income Tax
Final assessment order u/s. 153A without issuance of draft assessment order u/s. 144C is void
Income Tax
Income Tax
Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted
Income Tax
Income Tax
