Month: July 2026
2,981 articlesIncome Tax
Income Tax
Section 68 Addition Restricted to Current-Year Credit; Loss Set-Off Allowed: ITAT Delhi
Income Tax
Income Tax
Section 148 Reassessment Quashed as Notice Issued Beyond Surviving Limitation Period: ITAT Ahmedabad
Income Tax
Income Tax
Section 194A TDS Not Applicable on Non-Recourse Sale of Receivables: ITAT Chennai
Income Tax
Income Tax
Section 148 Notice Quashed as Amended Section 55A Inapplicable: Gujarat HC
Goods and Services Tax
Goods and Services Tax
Consolidated GST Show Cause Notice for Multiple Years Quashed: Kerala HC
Income Tax
Income Tax
Working Capital TP Adjustment Deleted for Debt-Free Coca-Cola Entity: ITAT Delhi
Income Tax
Income Tax
₹4.65 Cr Commission Expenditure Allowed Without Revised Return: Gujarat HC
Income Tax
Income Tax
Joint Development Agreement Addition Set Aside for Fresh Factual Examination: ITAT Pune
Income Tax
Income Tax
Section 148 Reassessment Quashed as Change of Opinion Beyond Four Years: Gujarat HC
Income Tax
Income Tax
Capital Loss Allowed on Surrender of Flat Allotment Rights: ITAT Mumbai
Income Tax
Income Tax
Section 68 Addition Deleted & TP Comparables Included as Evidence Supported Claims: ITAT Mumbai
Custom Duty
Custom Duty
Director’s Position Alone Cannot Justify Customs Penalty; ₹1 Crore Levy Quashed: CESTAT Ahmedabad
Service Tax
Service Tax
Pre-Deposit Refund Upheld Despite DRC-03 Payment; ₹50,000 Costs Awarded for Harassing Assessee
Income Tax
Income Tax
