GSTAT ruling on own account procurement services and GST

GSTAT Ruling on Own Account Procurement Services

GSTAT Ruling on Own Account Procurement Services A landmark decision by the Goods and Services[…]

ROC penalty for non registration of charge on vehicles

ROC Penalty for Non Registration of Charge on Vehicles

ROC Penalty for Non Registration of Charge on Vehicles A recent adjudication order by the[…]

Section 54F exemption for property purchased from spouse ITAT ruling

Applying Section 69C to Alleged Bogus Purchases

Applying Section 69C to Alleged Bogus Purchases In the complex landscape of income tax assessments,[…]

ROC penalty order on Maharaja Polyfab for MGT-7 filing error

ROC Penalty in Adani Power Case Related Party Transactions

ROC Penalty in Adani Power Case Related Party Transactions The recent ROC penalty in Adani[…]

TDR received for land surrender taxable as capital gains concept

ITAT Rules No Penalty if Income in Section 148 is Accepted

ITAT Rules No Penalty if Income in Section 148 is Accepted A common concern among[…]

Biometric Aadhaar authentication for new GST registration verification process

GST Notices to Non-Existent Entities Post Amalgamation

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

Section 50C addition deleted due to missing DVO valuation reference

ITR Filing for Salaried Taxpayers in AY 2026-27

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

Guide to Private Placement Compliance under Section 42 India

Private Placement Compliance under Section 42 Guide

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

ITAT ruling on presumptive taxation and stamp duty valuation

Presumptive Taxation vs Stamp Duty Valuation ITAT Ruling

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

GST on BOT annuity taxability and Entry 23A legal analysis

GST on BOT Annuity: Unresolved Taxability and Entry 23A

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

Legal grounds for director disqualification under Companies Act 2013

Director Disqualification under Companies Act 2013

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

Allahabad HC ruling on DRC-01A and Section 74(5) penalty

Allahabad HC: Skipping DRC-01A and Section 74(5) Penalty

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

WBAAR ruling on GST Section 16(5) and reversed ITC reclaim

WBAAR: No Reclaim of Reversed ITC under Section 16(5)

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

Guide to GST liability in liquidation and director exposure

GST Liability in Liquidation and Director Exposure

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

Telangana High Court restores Section 115BAA tax benefit ruling.

Section 54 Deduction for Jointly Owned Property

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

ITAT Chandigarh ruling on Section 54 indexed cost of construction

ITAT Chandigarh Ruling on Section 54 Construction Cost

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

Madras HC ruling on GST interest and wrongful ITC utilisation

MP HC: Use GSTAT Appeals Before Filing Writ Petitions

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

ITAT ruling on Section 69 and seized Excel sheet additions

CBDT Guidelines for Compulsory Scrutiny of ITRs in FY 2026-27

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

ITAT Chennai ruling on Section 50C and 54F exemption

ITAT Deletes Disallowance on Business Expenditure for Assessee

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

Biometric Aadhaar authentication for new GST registration verification process

GST on Online Gaming: Impact of Supreme Court Ruling

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

Taxability of deemed dividend under section 2(22)(e) ruling explanation

Taxability of Deemed Dividend Under Section 2(22)(e)

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

ITAT ruling on business expense allowed despite nil sales

ITAT on Section 41(1) and Sundry Creditor Transfers

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

Section 50C addition deleted due to missing DVO valuation reference

CBDT Clarifies Form 61 Filing for NJA Transactions

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

GST portal advisory withdrawal and statutory ITC utilization sequence explained

GST Portal Advisory Withdrawal and ITC Utilization

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

Mumbai ITAT ruling on DCF method versus NAV method

ITAT: AO Cannot Replace DCF Method with NAV Method

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

DVO valuation and 10 percent tolerance band property tax guide

ITAT Hyderabad Deletes ₹14.16 Crore Addition

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

Section 54F exemption for property purchased from spouse ITAT ruling

Impact of Finance Act 2023 on Angel Tax and Rule 11UA

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

ITAT ruling on business expense allowed despite nil sales

Calcutta High Court Grants Relief: 7-Day Delay Cannot Defeat Carry Forward of Losses

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

Madras High Court ruling on GST exemption and packaging visual similarity

GST Exemption on Similar Packaging and Brand Name Usage

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

GSTAT ruling on unconditional e-vouchers for GST rate-cut benefits

ITC Utilisation: Legal Framework, Challenges & Practical Implications

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