Month: January 2026
2,388 articlesIncome Tax
Income Tax
ITAT Surat Quashes Section 263 Revision on Bogus Purchase Issue as PCIT Lacks Jurisdiction During Pending CIT Appeal
Income Tax
Income Tax
ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
Goods and Services Tax
Goods and Services Tax
GST Arrests Quashed for Harassment of Bona Fide Recipients in non‑existent supplier cases
Income Tax
Income Tax
Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
Income Tax
Income Tax
Section 28 Interest Is Compensation, Not Income: Reassessment Set Aside
Income Tax
Income Tax
Section 54B Deduction Denied as Agricultural Land Purchased in Wife’s Name
Goods and Services Tax
Goods and Services Tax
Assessment Orders Quashed as GST Returns were already Filed After Delay: AP HC
Income Tax
Income Tax
No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO
Goods and Services Tax
Goods and Services Tax
Interest payable on refund of IGST paid on ocean freight: Orissa HC
Income Tax
Income Tax
Dormant partner in absence of any material cannot be made vicariously liable for benami transaction
CA, CS, CMA
CA, CS, CMA
Draft Bank Branch Auditors’ Panel (MEF) for the year 2025-26
Goods and Services Tax
Goods and Services Tax
Section 9(2) of CST Act doesn’t create statutory charge hence unpaid CST dues are unsecured debt
Goods and Services Tax
Goods and Services Tax
NO GST on Royalty Deductions in Government Contracts
Company Law
Company Law
