Type: Judiciary
68,455 articlesIncome Tax

Income Tax
No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment
Income Tax

Income Tax
No 269ST Violation Where Each Medical Bill Is Below ₹2 Lakh: ITAT Lucknow
Corporate Law

Corporate Law
Client Liable for CA Fees: Bombay HC Confirms Cheque Bounce Case After 9 Years
Goods and Services Tax

Goods and Services Tax
ITC Denied on Leasehold Rights as Linked to Construction of Immovable Property: AAAR Tamilnadu
Income Tax

Income Tax
Section 80P Deduction Allowed on Bank Interest – ITAT Follows Tumkur Merchants, Distinguishes Totagars
Finance

Finance
Ex-Parte Succession Certificate Set Aside – SC Protects Minor’s Rights, Allows Fresh Hearing
Income Tax

Income Tax
Penalty Deleted as Issue Becomes Debatable – HC Admission of Quantum Appeal Saves Assessee
Income Tax

Income Tax
Fresh Claim of Section 54F Cannot Be Rejected Mechanically – ITAT Remands for Reconsideration
Income Tax

Income Tax
Entire Bank Deposits Can’t Be Taxed U/s 69A – Only Reasonable Commission Income Taxable
Income Tax

Income Tax
Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: ITAT Chennai
Custom Duty

Custom Duty
Failure to furnish BOE cannot be sole basis to deny export entitlements
Income Tax

Income Tax
NIL withholding tax application cannot be allowed on based on argument of pending assessment
Goods and Services Tax

Goods and Services Tax
No Ruling on ITC Refund Eligibility Due to Withdrawal of AAR Application
Goods and Services Tax

Goods and Services Tax
