Month: January 2026
2,391 articlesGoods and Services Tax
Goods and Services Tax
Section 74A and ITC Jurisprudence: Fine Line Between Error & Evasion
Income Tax
Income Tax
Branch Office as PE Allowed Full Cost Deduction Under DTAA
Income Tax
Income Tax
Reopening Collapses on Wrong Facts: ITAT Ranchi Quashes Section 148 Notice in Share Capital Case
Income Tax
Income Tax
Penalty Cannot Stand When Quantum Addition Is Reversed: ITAT Pune
Income Tax
Income Tax
Section 144C Proceedings Fail Due to Jurisdictional Defect at Draft Stage
Income Tax
Income Tax
Appeal Restored Because Prior Appellate Order Was Unproven
Income Tax
Income Tax
Section 36(1)(iii) Disallowance Deleted Where Funds Were Sufficient
Income Tax
Income Tax
Deemed Dividend Deleted as Transactions Were Business Dealings
Income Tax
Income Tax
Reassessment Quashed for Failure to Issue Mandatory Section 143(2)
Income Tax
Income Tax
