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- A court can grant a taxpayer a fresh, conditional opportunity to apply for the restoration of their cancelled GST registration, even if the statutory deadline has expired.
- An advance ruling is binding only on the applicant, not on other taxpayers.
- A 153C satisfaction note must show how seized material impacts the assessee’s income.
- A weighted deduction for R&D requires prior DSIR approval and agreement; it cannot be claimed retrospectively for past years before these conditions are met.
- INCOME TAX REFUND नहीं आएगा ! Details में जाने कारण Ay 2025-26
- A delay in filing the audit report in Form 10B is a curable procedural defect and should not be a reason to deny a charitable trust’s tax exemption.
- A demand order is invalid if a show-cause notice in Form DRC-01 was not issued first.
- The income of an Association of Persons (AOP) must be assessed in its own hands.
- New GST Changes from 1 October 2025 | NEXT GENT GST 2.0 Update
- Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024 – reg.
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