Month: December 2025
2,753 articlesIncome Tax

Income Tax
Excess Stock from Survey Taxable as Business Income, Section 115BBE Inapplicable
Income Tax

Income Tax
Erroneous TDS Paid Due to Ignorance of Earlier Deduction Cannot Be denied: Karnataka HC
Custom Duty

Custom Duty
Custom Writ Dismissed for Bypassing Statutory Appeal Without Exceptional Grounds
Goods and Services Tax

Goods and Services Tax
GST Registration Cancellation Reversible on Clearing Pending Returns & Dues: Gauhati HC
Custom Duty

Custom Duty
Penalty Quashed for Lack of Knowledge in Misuse of Signed Export Documents
Custom Duty

Custom Duty
Presumption Alone Cannot Justify Seizure of Indian-Origin Goods as Illegal Export
Goods and Services Tax

Goods and Services Tax
ITC Denial Under Assam State Reimbursement Scheme Stayed for Constitutional Conflict
Custom Duty

Custom Duty
Differential Customs Duty Quashed as Valuation Must Be at Import Stage: CESTAT Chennai
Goods and Services Tax

Goods and Services Tax
Madras HC: Retrospective Withdrawal of VAT Benefits Rejected for Being Ultra Vires
Income Tax

Income Tax
