Type: Judiciary
68,446 articlesIncome Tax

Income Tax
Sec 44AD: Cash Deposits Within Turnover Not Unexplained; ITAT Deletes Additions Based Only on Survey Statement
Income Tax

Income Tax
Depreciation disallowed as creation of goodwill in intra-group merger was colourable transaction
Goods and Services Tax

Goods and Services Tax
GST Order Quashed as Authority Failed to Consider Taxpayer’s Reply and Provide Reasoned Findings
Goods and Services Tax

Goods and Services Tax
Madras HC Restores GST Registration Because Non-Filing of Returns Was Due to Illness & Stress
Goods and Services Tax

Goods and Services Tax
General GST Penalty Cannot Be Imposed When Late Fee Already Applies: Madras HC
Income Tax

Income Tax
Reassessment Notice to Deceased Person Invalid Because Law Requires Notice to Legal Heirs
Income Tax

Income Tax
ITAT Remands Case Because CIT(A) Ignored Additional Evidence Filed by Assessee
Goods and Services Tax

Goods and Services Tax
HC Declines GST Refund Petition as Contractual Disputes Cannot Be Decided in Writ
Goods and Services Tax

Goods and Services Tax
Refund of Inverted Duty ITC Cannot Be Denied Using Later GST Circular Because Right Accrued Earlier: Calcutta HC
Income Tax

Income Tax
Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply
Goods and Services Tax

Goods and Services Tax
GST Appeal Cannot Be Rejected Later for Manual Filing After Being Accepted & Heard on Merits
Goods and Services Tax

Goods and Services Tax
GSTAT Orders Re-Investigation Because Profiteering Calculation Did Not Compare Same Basket of Goods
Goods and Services Tax

Goods and Services Tax
False Claim of Denial of Natural Justice Leads to ₹50,000 Costs in GST Refund Case
Excise Duty

Excise Duty
