Furnish Return of Income - Conceptual Structure (framework) of Section 263An Income Tax Return (ITR) is a prescribed statement of income, deductions, taxes paid, and other particulars that a taxpayer furnishes to the Inc...
Case LawManjula & Others v. D.A.
SrinivasCivil Appeal No. 7370 of 2026Arising out of SLP (C) No. 7924
of 2024Supreme Court of IndiaJudgment dated: 08 May 2026Citation: 2026 INSC 465 Relevant Sections Involved...
10
Silent GST Compliance Mistakes That Can Trigger Scrutiny Notices and PenaltiesProfessional
Guidance for Businesses and GST PractitionersThe
Goods and Services Tax (GST) administration has significantly strengthened...
APPLICABILITY OF INCOME TAX AND GST ON JOINT DEVELOPMENT AGREEMENT IN REAL ESTATE FOR LANDOWNERS AND BUILDERSIntroductionIn the real estate sector, Joint Development Agreements (JDAs) are a common arrangement between lan...
To,The Institute of Chartered Accountants of India (ICAI)Subject: Constructive feedback and rationalisation
proposals for CA Final Paper 6 (Integrated Business Solutions) and core
curriculum alignmentDear Sir/Madam,I a...
Detailed
Assessment of Procedural, Statutory, and Analytical IssuesCategory A:
Natural Justice and Procedural Violations
Issue A1: Failure to Dispose of
Jurisdictional Objections to Reassessment Assessees frequ...
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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
...