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Income Tax Nov 06, 2025
LSL Tools (P) Ltd Vs ACIT

ITAT : Disallowance of Director’s Salary and Addition on Unaccounted Cash Sales Set Aside—WhatsApp Chats and Retracted Statement Held Insufficient Basis

Income Tax Nov 06, 2025
Baani Landbase Pvt Ltd Vs DCIT

ITAT : Delhi ITAT Invalidates Section 154 Rectification Order for Addressing Controversial Issues Already Dropped Under Section 148; Adjustments Beyond Apparent Error Not Permissible

Tax Nov 06, 2025
Query - Presentation of Intangible Assets in Income Tax Return (ITR-6) for a Company under DBOT Model

Presentation of Intangible Assets in Income Tax Return (ITR-6) for a Company under DBOT ModelQuery:Delta Limited, engaged in the development and operation of renewable energy infrastructure on a design, build, operate, and transfer (DBOT) basis, has recorded intangible assets, including project rights and licenses, in its books. For preparing the income tax computation for FY 2024-25, how should Delta Limited disclose the opening written down value (WDV), additions during the year, and amorti...

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Income TaxEditor's Choice
Nov 06, 2025
LSL Tools (P) Ltd Vs ACIT
Case Law·ITAT-DELHI

ITAT : Disallowance of Director’s Salary and Addition on Unaccounted Cash Sales Set Aside—WhatsApp Chats and Retracted Statement Held Insufficient ...

Income TaxEditor's Choice
Nov 06, 2025
Baani Landbase Pvt Ltd Vs DCIT
Case Law·ITAT-DELHI

ITAT : Delhi ITAT Invalidates Section 154 Rectification Order for Addressing Controversial Issues Already Dropped Under Section 148; Adjustments Be...

Tax
Nov 06, 2025
Query - Presentation of Intangible Assets in In...
Income Tax

Presentation of Intangible Assets in Income Tax Return (ITR-6) for a Company under DBOT ModelQuery:Delta Limited, engaged in the development and op...

Tax
Nov 06, 2025
Query - Deductibility of Revenue Expenses Incur...
Income Tax

Deductibility of Revenue Expenses Incurred Prior to Business Commencement by a Partnership Firm under Indian Income Tax LawQueryA partnership firm ...

Tax
Nov 06, 2025
Query - Rectification of TDS/TCS Penalties Due ...
Income Tax

Rectification of TDS/TCS Penalties Due to PAN–Aadhaar Linking ReliefQueryA company, Tech Solutions Pvt. Ltd., had transactions between May 2024 and...

Tax
Nov 06, 2025
Query - Authority of Appellate Officers in Issu...
GST

Authority of Appellate Officers in Issuing Personal Hearing Notices under GST LawQuery:An applicant has submitted an appeal before the Additional C...

Tax
Nov 06, 2025
Query - Documents Required for Amendment of Tra...
GST

Documents Required for Amendment of Trade Name for Sole Proprietorship under GSTQuery:A sole proprietorship has submitted multiple requests to alte...

Tax
Nov 06, 2025
Query - Appropriate HSN Code and GST Rate for B...
GST

Appropriate HSN Code and GST Rate for Bottling Job Work of Packaged Drinking Water (Effective September 2025)QueryOur client undertakes contract bo...

Company Law
Nov 06, 2025
Sonali Prashant Shinde v. Vikram Vilasrao Salunke
Case Law·NCLT

NCLAT Upholds Enforceability of Mediation Settlement Under Companies Act: Objections to Mediator’s Procedure Rejected - In light of the above, the ...

Company Law
Nov 06, 2025
Monarch Infraprojects (P.) Ltd. v. Union of India
Case Law·NCLT

Sections 230, 233 of the Companies Act, 2013 - NCLT Mumbai Dismisses Plea for Rectification of Share Swap Ratio in Merger Scheme, Citing Applicant’...