Mandatory reporting of HSN codes in GSTR-1 & GSTR-1A from January 2025: Implementation of Phase-III of the mandatory reporting

Disallowance requires a direct nexus – No disallowance of expenses u/s 14A for exempt dividend income when investments were made in earlier years

The notice issued under Section 148A(d) to a deceased person was void ab initio: Delhi HC

Issues not considered in original assessment – Reassessment proceeding not illegal: Bombay HC

Reduction of capital constitutes a ‘transfer’ of capital assets under Section 2(47) of the Income Tax: Supreme Court

Goods purchased for sales promotions, such as “Gold coins” and “T-shirts,”  Vs. Input Tax Credit (ITC) admissibility Vs Alternate Way Out

Controversy: Place of supply when Billing Address Differs from Delivery Address in case of B2C Supply of Goods

Non-payment of additional tax – Whether return filed under section 139(8A) can be treated as defective?

GST on intra-group corporate guarantees – Bombay HC Grants Stay 

House property construction not done due to litigation, Capital gain exemption cannot be denied

Sale of Plot after dividing it in Parts– Taxable as Capital Gain & Not as Business Income

New Floor, New Rules? How Home Extensions Fit Into Capital Gains Exemptions

Extension of house is also eligible for capital gain exemption.

ITAT quashed Assessment – Illegal assumption of jurisdiction as satisfaction note recorded in a mechanical manner, without due application of mind

Legality of the Notice in the name of dead person

Bangalore Tribunal Recalls Order in Buckeye Trust Case: A Fresh Hearing Scheduled

Sale of lease hold rights: Landmark 280 page order by Gujarat HC

Even administrative orders for transfers of jurisdiction must respect the principles of fairness, particularly in cross-jurisdictional transfers.