Month: February 2026
2,248 articlesIncome Tax
Income Tax
U/s 143(1)(a) Adjustment Invalid Without Prior Intimation; No Addition for Bad Debt Already Offered to Tax – ITAT Mumbai
Income Tax
Income Tax
No Transfer U/s 2(47) – Temporary Alternate Flat Not Taxable – ITAT Mumbai
Income 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
Composite Merger Scheme: A Comprehensive Legal & Structural Analysis
Corporate Law
Corporate Law
Violation of principles of natural justice and erroneous order cannot be reason to bypass alternative remedy
Corporate Law
Corporate Law
Trade Facilitation Measures within India’s Regulatory and Financial Framework
Goods and Services Tax
Goods and Services Tax
