Month: February 2026
2,248 articlesIncome Tax

Income Tax
Section 43CA Relief for Marginal Variations: ITAT Mumbai Applies 10% Tolerance Retrospectively and Orders DVO Reference
Income Tax

Income Tax
Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar
Income Tax

Income Tax
Budget 2026: Analysis of Key Proposals related to Income Tax Act, 1961
Income Tax

Income Tax
CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition
Custom Duty

Custom Duty
Customs Revises Tariff Values for Oils, Gold, Silver & Areca Nuts wef 06.02.2026
Income Tax

Income Tax
Demonetisation Cash Deposits Fully Explained: ITAT Delhi Deletes Entire Section 69A Addition
Income Tax

Income Tax
Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi
Income Tax

Income Tax
Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%
Income Tax

Income Tax
Telescoping of Cash Deposits Allowed Against Cash Advances: ITAT Chennai
CA, CS, CMA

CA, CS, CMA
Understanding the Distinction: Question of Law vs. Substantial Question of Law
Goods and Services Tax

Goods and Services Tax
Writ Cannot Extend GST Appeal Limitation Beyond Section 107: Gujarat HC
Income Tax

Income Tax
Cash Sales Recorded in Books Cannot Be Added Again Under Section 68
Goods and Services Tax

Goods and Services Tax
Merger of “Additional Notices and Orders” with “Notices and Orders” Tab: Change in GST Portal Features
Income Tax

Income Tax
