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- Document Identification Number defects can invalidate GST assessments,...
- Redemption premium on business-funding FCCBs is revenue expenditure and...
- Pre-commencement project receipts remain capital when tied to...
- Tax deducted at source must be considered before prosecuting delayed...
- Windmill commissioning evidence supported higher depreciation where grid...
- Notional interest under mercantile accounting cannot be imputed where...
- India-Netherlands treaty taxation: executive search fees and cost...
- Kachha arhtia turnover excludes principals' sale proceeds; tax-audit...
- Foreign income taxed in final settlement proceedings cannot be reassessed...
- Outright software purchases treated as business profits, eliminating...
- Interest on partners' running accounts and lender accruals remains...
- Business closure expenditure fails the section 37(1) test, while...
- Pharmaceutical promotion and transfer-pricing comparability principles...
- Interest accrual, related investment disallowance, loan genuineness and...
- Independent corroboration and proven nexus govern additions based on...
- Business expenditure substantiation supports scrap credits, statutory...
- Bad-debt deduction for share-broking client dues is available on account...
- Show cause notice limits and unreliable statements resulted in penalties...
- Customs confiscation requires specific notice, hearing and proof of import...
- Prior approval for liquidator-initiated arbitration is mandatory, but post...
- Reasoned fraud-classification orders must address defences; proceedings...
- Prolonged incarceration and delayed trial supported regular bail in...
- Inherently perverse bail orders may be cancelled without post-release...
- Recovery from legal heirs fails where indirect-tax law provides no...
- ITC Cannot Be Denied Solely on the Ground that the Supplier was...
- Settled issues under GST. 1. Tax head mismatch.
- My 150th article on Tax TMI: Consistency Wins - Tiny Steps, Big Impact
- LIMITATION FOR REFUNDS UNDER TAX LAWS
- A Section 74 Notice Must Speak Before It Strikes
- Grant of Injunctions in Patent Cases: Balancing Innovation and Competition
- Grant of Injunctions in Patent Cases: Balancing Innovation and Competition
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