Month: February 2026
2,248 articlesIncome Tax
Income Tax
Green Fields, Zero Tax? Understanding Why Agricultural Income in India is Exempt from Income Tax
Income Tax
Income Tax
ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
Income Tax
Income Tax
Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore
Income Tax
Income Tax
ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
Income Tax
Income Tax
Ability to Pay vs Benefit Principle: Determining True Basis of Taxation in India
Goods and Services Tax
Goods and Services Tax
Section 75(2) CGST: Proper Officer, Jurisdiction & Validity of Proceedings
Income Tax
Income Tax
Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
Corporate Law
Corporate Law
University Affiliation and Allied Services Exempt from Service Tax: Madras HC
Company Law
Company Law
Spectrum allocated to Telecom Service Providers cannot be subjected to proceedings under IBC
Goods and Services Tax
Goods and Services Tax
GST Applicable on University Statutory Functions as Madras HC Relies on Earlier Rulings
Income Tax
Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax
Income Tax
Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
Goods and Services Tax
Goods and Services Tax
Summons u/s. 70 of CGST issued for inquiry do not constitute illegal detention
Income Tax
Income Tax
