Day: February 14, 2026
101 articlesGoods and Services Tax

Goods and Services Tax
Section 122 CGST: Proper Officer, Jurisdiction & Validity of Proceedings
Finance

Finance
IFSCA Approves Draft Pension Fund Regulations 2026 for IFSC
Income Tax

Income Tax
Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
Finance

Finance
IFSCA GIC Regulations 2025: Key FAQs on Registration, Models & Compliance
Income Tax

Income Tax
Developer Following Project Completion Method – Addition of Full Flat Sale Value Deleted; Income Taxable on Possession, not Registration
Goods and Services Tax

Goods and Services Tax
Anti-Profiteering Complaint Dismissed After Re-Investigation Shows No ITC Gain
Goods and Services Tax

Goods and Services Tax
GSTAT Remands Case as Section 74 Not Sustainable Due to Absence of Fraud
Income Tax

Income Tax
No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
Income Tax

Income Tax
Exemption u/s 11 Allowed – Lease to Group Concern not hit by s.13(3); Notional Rent & Denial of Exemption Unsustainable
Goods and Services Tax

Goods and Services Tax
Three-Month Gap Between GST SCN and Order Mandatory: Bombay HC
Goods and Services Tax

Goods and Services Tax
Karnataka HC Set Aside ITC Reversal for Not Following Circular 183 on GSTR-3B vs 2A Mismatch
Goods and Services Tax

Goods and Services Tax
Summary DRC-01 and DRC-07 Without Reasons Invalid Under Section 75(6) Calcutta HC
Goods and Services Tax

Goods and Services Tax
No ITC Reversal Required on Post-Sale Discounts if GST Paid via Debit Note: Gujarat HC
Income Tax

Income Tax
