FAQs on GSTR -9/9C for FY 2024-25

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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FAQs on GSTR -9/9C for FY 2024-25Dec 4th, 2025Additional list of Frequently Asked Question along with the response has been compiled in response to comment received from various channel. The additional FAQ ...

Advisory on reporting values in Table 3.2 of GSTR-3B

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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Advisory on reporting values in Table 3.2 of GSTR-3BDec 5th, 2025 Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the total supplie...

Offences under Sections 276B, 278B and 278E – Delhi High Court Declines Quashing at Pre-Trial Stage

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
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Offences under Sections 276B, 278B and 278E – Delhi High Court Declines Quashing at Pre-Trial Stage Dr. Manoj Khanna v. Income Tax Officer, CRL.M.C. 7461/2025 (Delhi High Court, 2 December 2025) In a ...

Peak Cash Credit – A Fair Method to Determine Unexplained Cash Under the Income-tax Act

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
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Peak Cash Credit – A Fair Method to Determine Unexplained Cash Under the Income-tax Act The concept of Peak Cash Credit is a judicially recognised method used by tax authorities and courts to determine the real unexplained ...

Concept of Materiality in Audit – Foundation, Purpose, and Practical Application

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
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Concept of Materiality in Audit – Foundation, Purpose, and Practical Application Materiality is a fundamental concept in auditing that determines the significance of an omission or misstatement in the financial statements. ...