An article examines political expediency, coalition-making, and post-election uncertainty in Tamil Nadu amid a hung assembly and shifting ...
An analysis of capital and revenue receipts under tax law, explaining classification, taxability, judicial tests, and key ...
An analysis of why MSMEs report profits on paper but face cash shortages, repayment pressure, weak liquidity, and operational ...
Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory obligations under ...
An analysis of GST in India covering its structure, constitutional framework, achievements, compliance issues, and challenges in ...
The Delhi High Court held that one of the meetings relied upon for automatic vacation of the petitioner’s seat was convened without proper notice under Regulation 142. Consequently, the ICAI ...
ITAT Delhi upheld deletion of disallowance under Section 40A(3) after finding that payments were made to multiple labourers and no individual payment exceeded statutory limit. Tribunal accepted that ...
The High Court distinguished contracts of other government departments that contained clauses for reimbursement of new taxes ...
The Court ruled that Explanation 1 to Section 153A requires inclusion of the search assessment year while calculating the extended ten-year reassessment ...
The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during assessment ...
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violated Sections ...
Avoid common AY 2026-27 ITR filing errors, including deadline confusion, capital gains mistakes, AIS mismatches, and missed ...