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Income Tax
Income Tax
Payments to Consultant Doctors Are Professional Fees, Not Salary — No TDS Default U/s 201
Income Tax
Income Tax
Cryptocurrency Taxation in India: Capital Gains, Business Income or a Special Regime?
Income Tax
Income Tax
Cash Deposits Explained by Withdrawals & Opening Balance – Section 69A Addition Quashed
Fema / RBI
Fema / RBI
RBI Policy February 2026 – Key Rates and Measures
Income Tax
Income Tax
FMV of Shares Must Follow Rule 11UA — Ad-hoc Mark-Up of Assets Not Permissible u/s 56(2)(iia)
Income Tax
Income Tax
Approved Isn’t Approval – Mechanical Section U/s 151 Kills Reopening at Birth
Income Tax
Income Tax
Registration U/s 12AB Cannot Be Denied by Sitting in Judgment Over Financial Prudence — ITAT Delhi Restores U/s 12AB Registration
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Company Law
Company Law
Repeated application u/s. 94 of IBC dismissed as made with intention to defeat recovery proceedings under SARFAESI
Income Tax
Income Tax
Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
Income Tax
Income Tax
Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter
Income Tax
Income Tax
Ad-Hoc percentage basis Addition on Sundry Creditors Is Illegal – 41(1) Can’t Run on Presumptions
Custom Duty
Custom Duty
Engine Oil Cooler Classifiable as Heat Exchange Unit Due to Specific Functional Design: CAAR Mumbai
Custom Duty
Custom Duty
Washing Machine Use Not Enough to Classify Ceramic Resonator as Appliance Part: CAAR Mumbai
Income Tax
Income Tax
Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
Income Tax
Income Tax
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
Goods and Services Tax
Goods and Services Tax
Fraudulent ITC & Fake Invoices under GST: Applicability of Sections 73, 74, 122 & 132
Income Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected
Income Tax
Income Tax
