Day: March 18, 2026
162 articlesIncome Tax

Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax

Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Goods and Services Tax

Goods and Services Tax
GSTAT Procedure Rules, 2025: Comprehensive Guide with Practical Scenarios
Goods and Services Tax

Goods and Services Tax
GSTAT Forms: Complete Guide with Templates & Case Scenarios
Corporate Law

Corporate Law
Legislative Assembly Speaker doesn’t enjoy constitutional immunity from judicial scrutiny under Article 122 and 212
Income Tax

Income Tax
1040 vs 1040 NR – Understanding Which Tax Return You Need to File
Income Tax

Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Company Law

Company Law
Condonation of delay in filing annual returns only averts penalty and prosecution and not disqualification of directors
Income Tax

Income Tax
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Income Tax

Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Fema / RBI

Fema / RBI
Benamidar unable to explain source of funds for acquiring alleged property: Appeal dismissed
Goods and Services Tax

Goods and Services Tax
GST Demand on Contractors Stayed Due to Pending Decision on DJB’s Status as Local Authority
Company Law

Company Law
Corporate Laws (Amendment) Bill, 2026 introduced in Lok Sabha
Income Tax

Income Tax
