Day: January 19, 2026

lipped from: https://taxguru.in/income-tax/reassessment-invalid-section-143-2-return-u-s-148.html Bharat Kantilal Chengede Vs ITO (ITAT Pune) Reassessment Quashed for Non-Issue of Section 143(2) Notice Despite Belated Return Filed u/s 148- Pune Trib

lipped from: https://taxguru.in/goods-and-service-tax/adjudication-show-notice-violation-section-75-7-cgst-act-2017.html Adjudication Beyond Show Cause Notice: Violation of Section 75(7) of the CGST Act, 2017 Introduction: Statutory restriction on adjudication Section 75(7) of the

Clipped from: https://taxguru.in/income-tax/appeal-dismissal-non-prosecution-invalid-notices-wrong-email-address.html Veenus Jewellars Vs ITO (ITAT Hyderabad) Failure to Follow Specified Mode of Communication Invalidates Dismissal for Non-Prosecution: ITAT Hyderabad The ITAT Hyderabad condoned a

Clipped from: https://taxguru.in/goods-and-service-tax/itc-denial-purchasers-due-suppliers-tax-default.html Author’s Note As we saw, most purchasers were penalised due to the supplier’s default. Sometimes suppliers forget to pay tax, and other times

Clipped from: https://taxguru.in/goods-and-service-tax/gst-appeal-pre-deposit-paid-input-tax-credit-sc.html Yasho Industries v. Union of India (Use of Electronic Credit Ledger for GST Appeal Pre-Deposit) The Supreme Court’s decision in Yasho Industries v. Union of

Clipped from: https://taxguru.in/corporate-law/wages-wage-code-coss-2020-esic-applicability-key-nuances.html Understanding “Wages” under the New Wage Code (CoSS 2020) ESIC Applicability, Definition & Critical Nuances Every Employer Must Know With the implementation of

Clipped from: https://taxguru.in/goods-and-service-tax/itc-reversal-fails-gst-registration-cancellation-set-ap-hc.html Summary: In a practical and taxpayer-friendly ruling, the Andhra Pradesh High Court held that input tax credit (ITC) reversal under Section 29(5) of the

Clipped from: https://www.thehindubusinessline.com/portfolio/personal-finance/nominee-vs-legal-heir-who-is-legally-entitled-to-funds/article70521768.ece If a nominee has been appointed for a bank account, the bank may release funds to the nominee; however, ownership of those funds