Month: January 2026
2,391 articlesIncome Tax

Income Tax
Form 26AS Can’t Override Books Without Proper Reconciliation
Income Tax

Income Tax
Rule 8D Without Recording Dissatisfaction Struck Down by ITAT
Goods and Services Tax

Goods and Services Tax
GST not leviable on liquidated damages claimed on account of breach of contract
Income Tax

Income Tax
Educational Trust Entitled to Section 80G After 12AB Approval
Goods and Services Tax

Goods and Services Tax
Marketing and technical support service to foreign company is not intermediary service
Income Tax

Income Tax
Entire Bank Credits Can’t Be Added Without Proper Opportunity
Custom Duty

Custom Duty
Order rejecting refund of excess CVD not sustained as amendment of bill of entry is allowed mode of modifying assessment
Income Tax

Income Tax
State or Central Legislature doesn’t have power to levy tax on sale of goods beyond territorial waters of India
Income Tax

Income Tax
Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely
Income Tax

Income Tax
