MY TAX EXPERT – Comprehensive HR, Payroll &
Labour Law Compliance Services
Your Trusted Partner for End-to-End HR, Payroll
and Labour Law ComplianceIn today’s rapidly evolving business environment, organizat...
ITC – Reversals under GSTThe image summarizes all the important provisions under the GST law
requiring Input Tax Credit (ITC) reversal or disallowance.
Rule / Section
Nature of Reversal
...
1. What are the key provisions relating to filing of return
of income under the Income Tax Act, 2025?The provisions relating to filing of return of income are
contained in Section 263 of the Income Tax Act, 2025. Secti...
Form No. 2 (Income-tax Rules,
2026)(Corresponding to Form No. 5B
of the Income-tax Rules, 1962)Application for Notification of
a Zero Coupon Bond under Section 2(112) of the Income-tax Act, 2025 Key Differences
...
Godrej Consumer Products
Limited v. Union of India & Others: Denial of GST Budgetary Support to
Units Not Availing Excise Exemption Immediately Before 1st July 2017 — High
Court of J&K and Ladakh Upholds Str...
Facts of the Case
Assessee
Status & Filing: For the assessment year 1976-77, the
assessee, M/s. Span Industries, originally filed its income tax return on
July 16, 1976.
Omission
in Origi...
Facts of the Case
The
Reference: The matter came before the High Court of
Delhi as a reference application under Section 256(1) of the Income Tax
Act, 1961. The Income-tax Appellate Tribunal (ITAT), D...
Facts of the CaseThe dispute arose out of an assessment proceeding concerning
the assessee, M/s. R.J. Wood & Co. (P) Ltd., a private limited company
engaged in commercial trade. During the relevant assessment perio...