Results for "" ( 76495 results )
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Rulings Direct Tax
ITAT: Allows LTCG exemption u/s 10(38) on share sale, relies on Assessee's 15-year holding period as proof of genuineness
Dec 12, 2025- In Favour of Assessee
- Citation Number : TS-1645-ITAT-2025(Mum)
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Rulings GST
HC: No confiscation sans ‘evasion intent’ without Section-129 strict compliance; Remands for examining MOV-10 on merits
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1002-HC(GUJ)-2025-GST
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Rulings Direct Tax
HC: Non-filing of Form 10DA electronically cannot be ground for reassessment; No fresh or tangible material for Sec. 148 notice
Dec 12, 2025- In Favour of Assessee
- Citation Number : TS-1644-HC-2025(DEL)
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News GST
Unit of Measurement for Dicyandiamide and DMF import amended with immediate effect
Dec 11, 2025 -
Rulings Direct Tax
ITAT: Deletes Sec. 69A addition against Anil Ambani towards alleged undisclosed foreign bank account
Dec 11, 2025- In Favour of Assessee
- Citation Number : TS-1642-ITAT-2025(Mum)
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Rulings Transfer Pricing
ITAT: Remits issue w.r.t interest on receivables, directs AO/TPO to examine eligibility for working capital adjustment
Dec 11, 2025- In Favour of Both, Partially
- Citation Number : TS-732-ITAT-2025(Bang)-TP
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Rulings Transfer Pricing
ITAT: Directs computation of operating margin without excise duty, sales / income-tax; Remits TP-adjustment qua SDTs
Dec 11, 2025- In Favour of Both, Partially
- Citation Number : TS-731-ITAT-2025(DEL)-TP
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Rulings Transfer Pricing
ITAT: Holds RPM as MAM over TNMM for assessee, a routine distributor; Follows Burberry India ruling
Dec 11, 2025- In Favour of Assessee
- Citation Number : TS-730-ITAT-2025(DEL)-TP
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Rulings CL
HC: SARFAESI sale incomplete if sale certificate not issued before IBC Sec. 96 moratorium
Dec 11, 2025 -
Experts' Corner Transfer Pricing
Netflix Originals: A New Episode in TP Recharacterisation
Dec 11, 2025 -
Rulings Direct Tax
ITAT: Substitution of Sec. 271AAB with Sec. 271AAC is a rectifiable mistake u/s 154; Penalty section correction valid
Dec 11, 2025- In Favour of Revenue
- Citation Number : TS-1641-ITAT-2025(Ahd)
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Rulings Transfer Pricing
ITAT: Holds final assessment order passed beyond statutory time limit; Follows precedents
Dec 11, 2025- In Favour of Assessee
- Citation Number : TS-733-ITAT-2025(HYD)-TP
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Experts' Corner CL Free
New Labour Codes Effective from November 21, 2025: Reshaping Wages, Gratuity & Compliance
Dec 11, 2025 -
Rulings Direct Tax
PBPTAT: Prosecution must rest on independent evidence, not solely on provisional attachment order findings
Dec 11, 2025- In Favour of Assessee
- Citation Number : TS-1640-PBPTAT-2025(DEL)