Filing an Updated Return under Section 139(8A) of the Income Tax Act, 1961: An overview

An overview of the TDS and RCM on Metal Scrap Transactions

Period of limitation should be computed from the date of uploading the order over ITBA 

Co-owner consent is unnecessary for GST registration!

Satisfactory bills & Vouchers not produced – Denial of entire expenditure not justified while computing capital gain : ITAT Delhi

The Dilemma of rebate U/s 87A: A Short Overview

ITAT lacks power to review orders based on subsequent decision of supreme court: Bombay HC

Amalgamation expenses not to be allowed as business expenses

Can the authorised officer break open the lock of the door during the course of income tax search proceedings?

Assessment was completed without examination of books of account but also without rejection of books: ITAT remands back the matter

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?