Day: February 21, 2026
79 articlesIncome Tax
Income Tax
Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Borrowed Satisfaction and Mechanical U/s 151 Approval Invalidate 147 Reopening – ITAT Kolkata
Income Tax
Income Tax
Addition U/s 69 for Alleged On-Money Deleted – Third-Party Statements & Pen-Drive Data Without Cross-Examination Held Invalid – ITAT Mumbai
Income Tax
Income Tax
Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Income Tax
Income Tax
Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
GSTN Enables Withdrawal from Rule 14A via Form GST REG-32 with Aadhaar Authentication
Income Tax
Income Tax
Integrated Cooling System Module Held Distinct Product; 80-IC Deduction Allowed – ITAT Chennai
Finance
Finance
UAE Free Zones in Tax Planning for Digital and Consulting Businesses
Corporate Law
Corporate Law
