GST Notices to Non-Existent Entities Post Amalgamation The legal landscape surrounding corporate restructuring often encounters[…]

ITR Filing for Salaried Taxpayers in AY 2026-27 As the deadline of 31st July 2026[…]

Private Placement Compliance under Section 42 Guide For many Indian startups, securing capital is the[…]

Presumptive Taxation vs Stamp Duty Valuation ITAT Ruling The interaction between different deeming provisions in[…]

GST on BOT Annuity: Unresolved Taxability and Entry 23A The infrastructure sector in India, particularly[…]

Director Disqualification under Companies Act 2013 In the corporate governance landscape of India, the role[…]

Allahabad HC: Skipping DRC-01A and Section 74(5) Penalty The Goods and Services Tax (GST) framework[…]

WBAAR: No Reclaim of Reversed ITC under Section 16(5) The landscape of Input Tax Credit[…]

GST Liability in Liquidation and Director Exposure When a company enters the phase of winding[…]

Section 54 Deduction for Jointly Owned Property When selling a residential property and reinvesting in[…]

ITAT Chandigarh Ruling on Section 54 Construction Cost The Chandigarh Bench of the Income Tax[…]

MP HC: Use GSTAT Appeals Before Filing Writ Petitions The landscape of Goods and Services[…]

CBDT Guidelines for Compulsory Scrutiny of ITRs in FY 2026-27 The Income Tax Department is[…]

ITAT Deletes Disallowance on Business Expenditure for Assessee In a significant ruling for taxpayers and[…]

GST on Online Gaming: Impact of Supreme Court Ruling The landscape of the Indian digital[…]

Taxability of Deemed Dividend Under Section 2(22)(e) The concept of deemed dividend under Section 2(22)(e)[…]

ITAT on Section 41(1) and Sundry Creditor Transfers The intersection of accounting entries and tax[…]

CBDT Clarifies Form 61 Filing for NJA Transactions The Central Board of Direct Taxes (CBDT)[…]

GST Portal Advisory Withdrawal and ITC Utilization The landscape of Goods and Services Tax (GST)[…]

ITAT: AO Cannot Replace DCF Method with NAV Method In a landmark judgment that provides[…]

ITAT Hyderabad Deletes ₹14.16 Crore Addition In a landmark judgment that provides significant relief to[…]

Impact of Finance Act 2023 on Angel Tax and Rule 11UA The landscape of startup[…]

Calcutta High Court Grants Relief: 7-Day Delay Cannot Defeat Carry Forward of Losses In a[…]

GST Exemption on Similar Packaging and Brand Name Usage In the complex landscape of Goods[…]

ITC Utilisation: Legal Framework, Challenges & Practical Implications The Input Tax Credit (ITC) mechanism is[…]

GST Treatment of Food and Accommodation Bundling The hospitality industry is one of the most[…]

TDS on Commission: Transition from Section 194H to 393 The landscape of Indian taxation is[…]

Guide to CERSAI: Role in India’s Secured Lending System The financial landscape in India has[…]

GST on Electricity Regulatory Commissions: Legal Limits The applicability of Goods and Services Tax (GST)[…]

Extended Deadline for Filing GSTAT Appeals under GST The long-awaited operationalization of the Goods and[…]