Month: December 2025
2,753 articlesIncome Tax
Income Tax
Later-Year Depreciation Cannot Be Decided Until Base Year Cost Is Finalised: ITAT Bangalore
Income Tax
Income Tax
Routine Repairs & Maintenance Allowed as Revenue Expense Due to No Enduring Benefit
Income Tax
Income Tax
ITAT Bangalore Allows 80P Deduction on Interest From Co-operative Banks; 307-Day Delay Condoned
Income Tax
Income Tax
153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
Income Tax
Income Tax
No TDS Required on Foreign Agent Commission Since Income Not Taxable in India: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Delhi Upholds Estimated Disallowance for Inadequate Evidence, Arbitrary Addition reduced to 50%
Income Tax
Income Tax
Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi
Fema / RBI
Fema / RBI
FEMA Compliance: A Two-Decade Odyssey of Missing APRs — A Company Secretary’s Real-Life Case Study
Custom Duty
Custom Duty
CESTAT Kolkata Quashed Gold Seizure for Lack of Proof of Foreign Origin
Custom Duty
Custom Duty
