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Recent Posts
- Court Rules CSR Spend Eligible for Section 80G Deduction Despite Disallowance as Business Expense.
- Tribunal Favors Assessee: Interest Deduction Upheld via Investment Nexus and Expansion Study Allowed as Business Expense.
- Marketing spend is not an “International Transaction” simply because it benefits a global brand.
- Agricultural land does not become a “capital asset” simply because it is sold to an industrial entity for non-agricultural use.
- Assam High Court: GST Registration Must Be Restored if All Pending Returns and Dues are Paid.
- GSTAT Orders Builder to Refund ₹98.72 Lakh Profiteered ITC Benefit with Interest and Penalty.
- Each financial year is a separate unit of assessment; clubbing them into one notice is a jurisdictional error that collapses the GST legal framework.
- Assam High Court Grants Bail: GST Arrest Before BNSS Notice Appearance Time is Procedurally Defective.
- Odisha High Court: Limitation Period Under Section 54 Cannot Bar Refund of Duplicate GST Payments.
- Gujarat High Court: ITC Not Blocked Under Section 17(5)(d) for Land Sub-Plotting Without Construction Activity.
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