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- IMPORTANT INCOME TAX CASE LAWS 25.03.2026
- Capital Losses Expire After Eight Years and Cannot Be Set Off Beyond the Statutory Limit.
- Section 43CB Mandates Straight-Line Revenue Recognition for Time-Bound Service Contracts.
- Deduction for Logo Royalty Upheld Based on Unrebutted Additional Evidence and Valid Agreements.
- Interest on Borrowed Capital: Own Funds vs. Interest-Bearing Loans (Section 36(1)(iii))
- Airport Infrastructure: Rights, Depreciation, and Capital Receipts under Income Tax
- Rejection of Benami Allegations Based on Business Arrangements and Consideration Tests
- Anti-Profiteering: Failure to Pass on ITC Benefits in Construction Contracts (Section 171)
- Invalidity of Bypassing Detention Proceedings for Premature Confiscation (Section 130)
- Admissibility of Advance Ruling for Past Supplies and Completed Projects (Section 95/97)
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