#section 43
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179 articlesGoods and Services Tax
Goods and Services Tax
Audit assessment under Odisha VAT Act quashed as based on time-barred Audit Visit Report
Income Tax
Income Tax
Section 271(1)(c) Penalty Appeal Requires Fresh Hearing After NFAC Order
Income Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
No Penalty for Genuine Oversight in Foreign Asset Disclosure: ITAT Chandigarh
Corporate Law
Corporate Law
Writ Petition Dismissed as Alternate Remedy under IBC Available: Gujarat HC
Company Law
Company Law
Resolution plan as approved by CoC meets requirements of IBC hence approved
Corporate Law
Corporate Law
Delay of 3621 days in filing of impleadment application condoned as reasonable explanation provided
Income Tax
Income Tax
DDIT(Inv.) Lacked Jurisdiction Beyond ₹5 Lakh Limit – Only Regular AO Can Levy Higher Penalty under BMA
Corporate Law
Corporate Law
Financial Creditor mandatorily needs to prove disbursement as defined u/s. 5(8)(f) of IBC
Income Tax
Income Tax
ITAT Kolkata Holds Forex Derivative Loss is NOT Speculative – Allowed as Normal Business Loss
Company Law
Company Law
Resolution plan of KGS Sugar & Infra Corporation submitted by Grainotch Industries Ltd approved
Company Law
Company Law
Resolution plan of Amphitrite Subsea Pvt. Ltd. for Dunnimaa Engineers and Divers Enterprises Pvt. Ltd. approved
Corporate Law
Corporate Law
Resolution plan of Shubhlaxmi Investment Advisory Pvt. Ltd. for RCF Building Products Ltd. approved
Income Tax
Income Tax
