Month: January 2026
2,391 articlesFema / RBI
Fema / RBI
Capital Reduction for Foreign Shareholders: A FEMA Act,1999 Perspective
Income Tax
Income Tax
Inspector’s Report Cannot Be Used Behind Assessee’s Back: ITAT Delhi
Income 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
