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Recent Posts
- Outsourcing construction to sub-contractors does not exempt villa developers from paying GST on composite construction services.
- State GST Officers Have Valid Cross-Empowerment Jurisdiction To Detain Goods and Impose Transit Penalties
- Kerala Devaswom Recruitment Board must register and pay GST on examination fees collected from candidates.
- Income Tax Case Law Digest 21.5.2026
- Approved IBC Resolution Plan Extinguishes Prior Tax Demands But Preserves Brought Forward Business Losses
- Reassessment is unsustainable as the property was purchased from a different entity than alleged.
- Capital gains cannot be charged if a development agreement remains purely on paper without consideration or possession transfer.
- Provisional Attachment Under PBPT Act Extends Only to Actual Benami Properties, Not to Abettor’s Assets
- Corporate guarantee commissions require a 50:50 interest-saving split, and Section 14A disallowances cannot increase book profits.
- Charitable trust’s 430-day delay in filing Form No. 10 condoned due to reasonable cause of honorary accountant’s omission.
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