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- IMPORTANT INCOME TAX CASE LAW 31.10.2025
- Denial of Refund Interest Based on Disputed TDS Certificate is Perverse, HC Remands Case
- SC Upholds Quashing of Reassessment on Slump Sale Depreciation.
- LTCG is Taxed at 22% for Companies Opting for Section 115BAA, Not 20%.
- Disallowance of a Recorded Expense Cannot Be Re-characterized as Unexplained Expenditure.
- Reassessment Notice Issued Against a Deceased Person is a Nullity and Must Be Quashed.
- HC Quashes Assessment Order for Ignoring Supplier’s Reply and Denying Hearing.
- AO Cannot Forcibly Change Accounting Method Based Solely on Survey Statement
- PCIT’s Revision Upheld as AO’s Failure to Apply Mandatory DSIR Limit is an Error.
- IMPORTANT GST CASE LAW 31.10.2025
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