Type: Judiciary
68,458 articlesIncome Tax
Income Tax
Depreciation on Amalgamation Goodwill allowable for AYs prior to AY 2021-22
Goods and Services Tax
Goods and Services Tax
Allahabad HC Examines Validity of GST ITC Restrictions Due to Supplier Defaults
Goods and Services Tax
Goods and Services Tax
GST on Land Reclassification Fees: Kerala HC Orders Fresh Ruling Due to Incomplete Findings
Income Tax
Income Tax
ITAT Slams ‘Sweeping’ 263 Revision – PCIT Cannot Order Fishing Enquiries After Detailed Scrutiny by AO
Goods and Services Tax
Goods and Services Tax
GST Adjudication Order Invalid as SCN Mentioned ‘NA’ for Personal Hearing: P&H HC
Service Tax
Service Tax
Service Tax Not Payable on CHA Reimbursements: CESTAT Chennai
Goods and Services Tax
Goods and Services Tax
Patna HC Dismisses GST Challenge Due to Admission of Interest & Penalty Liability
Income Tax
Income Tax
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
Income Tax
Income Tax
No Addition u/s 69 When Property Payments Flow Through Explained Bank Accounts – ITAT Deletes ₹3.29 Crore Addition
Income Tax
Income Tax
GST Cancellation Alone Cannot Make Purchases Bogus – ITAT Restricts Addition to 5% Profit Element
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for ‘Reason to Suspect’ – Cash Deposits Alone Can’t Justify Reopening
Income Tax
Income Tax
No 271(1)(c) Penalty on Peak Credit Additions: ITAT Deletes Penalty After Quantum Relief on Estimated Basis
Income Tax
Income Tax
SC Dismisses Challenge to Reassessment Reopening Based on Alleged Accommodation Entries
Income Tax
Income Tax
