Month: January 2026
2,388 articlesIncome Tax
Income Tax
No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi
Income Tax
Income Tax
Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
Income Tax
Income Tax
Section 50C Limited to Date of Actual Transfer, Not Later Escalation
Goods and Services Tax
Goods and Services Tax
Circular Denying ‘Deemed Export’ Refund Can’t Apply to Zero-Rated Actual Exporters: Gujarat HC
Income Tax
Income Tax
Clerical Error in Form 10AB Not Ground to Reject Registration: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Interplay of Sections 73, 74 & 75 of CGST Act – Limitation, Appellate Powers & Illusion of Revival
Income Tax
Income Tax
Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Appellate Authority Can’t Enhance GST Demand Without Prior Notice: Calcutta HC
Income Tax
Income Tax
Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
Income Tax
Income Tax
Common Section 153D Approval Invalidates Search Assessments
Goods and Services Tax
Goods and Services Tax
GST Portal Enables Online Opt-In for ‘Specified Premises’ (Hotels)
Income Tax
Income Tax
Separate Books Allegation Can’t Be Basis Without Prior Show Cause
Goods and Services Tax
Goods and Services Tax
A Practical GST Point Many Builders & Developers Overlook (80-20 Rule) — And End Up Paying For
Income Tax
Income Tax
