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Income Tax
Income Tax
Section 54 Exemption Allowed – Possession Date of Under-Construction Flat Relevant, Not Agreement Date – ITAT Mumbai
CA, CS, CMA
CA, CS, CMA
Taxation of Traders in India: Structural Framework, Judicial Interpretation & Compliance Realities
Income Tax
Income Tax
Concept of Income under the Income Tax Act 1961
Income Tax
Income Tax
Sec 68 Addition Deleted – Third-Party Statement on Alleged Entry Provider Insufficient Without Independent Evidence – ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Company Law
Company Law
How to Incorporate a Private Limited Company in India
Goods and Services Tax
Goods and Services Tax
No Order, No Appeal? Legal Consequences of Time-Bar Rejections Through Form GST APL-02
Income Tax
Income Tax
Referral Fee Reimbursement Not FTS – Following Earlier Years Orders, Additions Deleted – Revenue Appeal Dismissed – ITAT Mumbai
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted – MAT Liability U/s 115JB Higher Than Normal Tax – No Tax Sought to be Evaded – ITAT Mumbai
Income Tax
Income Tax
Sec 153C Cash Addition Deleted – Pen Drive & Third-Party Statements Without Cross-Examination Insufficient – ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Difference Between Tax, Duty, Cess, Surcharge & Fee – A Conceptual Clarity
Goods and Services Tax
Goods and Services Tax
CGST Act Sections 3–5: Administrative Framework & All-India Adjudication Powers in DGGI Cases
Income Tax
Income Tax
Reopening Quashed for Invalid Section U/s 151 – Approval by Wrong Authority Beyond 3 Years Held Void – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed: Mechanical Sec 151 Approval Invalid; “Yes, I am Satisfied” Insufficient: ITAT Kolkata
Income Tax
Income Tax
Bona Fide Claim by Charitable Trust Not Misreporting, 200% Penalty Unsustainable: ITAT Mumbai
Service Tax
Service Tax
Mutual Fund Redemption Not “Trading of Goods”; No CENVAT Reversal or Extended Limitation under Service Tax
Income Tax
Income Tax
Addition U/s 69 Deleted; AO/CIT(A) Inconsistency & No On-Money Evidence – ITAT Mumbai
Income Tax
Income Tax
Registration Not Determinative; Stock-in-Trade Taxable on Possession & Consideration – Rs 10.81 Cr Deleted – ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Clinical Trials for Foreign Entities Not Taxable in India as Place of Supply Is Abroad: Karnataka HC
Income Tax
Income Tax
