Day: January 24, 2026
46 articlesIncome Tax

Income Tax
Section 68 Inapplicable to Identified Donations to Charitable Trust
Corporate Law

Corporate Law
Non-Obstante Clauses in Self-Contained Tax Codes: Extent of Their Overriding Effect
Income Tax

Income Tax
Section 194T (10% TDS) causing cash-flow blockage for MSMEs
Income Tax

Income Tax
Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions
Income Tax

Income Tax
Section 40A(3) Disallowance for Cash Freight Payments Within ₹35,000 Quashed; WhatsApp Chats Insufficient
Income Tax

Income Tax
Assessment Quashed for Ignoring DRP Objections- HC directs CBDT to Plug Procedural Gaps in DRP Process
Goods and Services Tax

Goods and Services Tax
Direct GST Interest Recovery from Bank Quashed for Lack of Adjudication – ITC Misuse Case
Goods and Services Tax

Goods and Services Tax
GST Demand on Municipal Advertisement Kept Open Pending Hearing
Income Tax

Income Tax
Reassessment Notice & Order Quashed for Denial of Opportunity to Produce Accounts
Income Tax

Income Tax
Repayment of Accepted Loans Cannot Be Treated as Unexplained Income
Income Tax

Income Tax
Section 80HHC Amendment Non-Retrospective: Delhi HC Quashed Reassessment Notice
Company Law

Company Law
NCLAT Upheld Implemented Resolution Plan Despite Objection to Contingent Claims
Corporate Law

Corporate Law
Kerala HC Directs GST Dept to Issue SVLDRS Discharge Certificate
Goods and Services Tax

Goods and Services Tax
