Month: January 2026
2,388 articlesIncome Tax
Income Tax
Bogus Purchase Disallowance Restricted to 6% on Estimation by ITAT Delhi
Income Tax
Income Tax
ITAT Orders Fresh Section 14A Disallowance computation for Lack of AO Satisfaction
Goods and Services Tax
Goods and Services Tax
GSTN Issues 4 Advisories in December 2025 to Clarify Key Compliance Procedures
Income Tax
Income Tax
Section 68 Addition for mere Non-Compliance to Summons: ITAT Kolkata
Custom Duty
Custom Duty
Annuloplasty Ring Classified as Residual Medical Implant as It Does Not Replace Body Part
Income Tax
Income Tax
Foreign Tax Credit Allowed as Form 67 Delay Is Procedural: ITAT Mumbai
Income Tax
Income Tax
Interest in Form 26AS Not Taxable on Accrual Under Cash System Without Verification: ITAT Mumbai
Corporate Law
Corporate Law
Homebuyer Claims vs Financial Creditor Status: Evolving Jurisprudence under IBC
Income Tax
Income Tax
Reopening Quashed as Limitation Under Old Regime Expired: ITAT Mumbai
Income Tax
Income Tax
Reversal of Unclaimed MSMED Interest Cannot Trigger Tax Addition
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted for Revenue-Neutral Loss Claim
Income Tax
Income Tax
Interest on Land Acquisition Compensation Taxable as Capital Receipt
Income Tax
Income Tax
Aggregated Cash Payments Cannot Trigger Section 40A(3) Disallowance
Company Law
Company Law
