Allahabad HC

Allahabad High Court Sets Aside IT Reassessment Notice Issued After Assessee’s Death | Biz Flow Kit

The Allahabad High Court has set aside an income tax reassessment proceeding initiated against a deceased person, holding that a […]

F&O Traders, Beware! One Wrong ITR can cost more than One

F&O Traders, Beware! One Wrong ITR can cost more than One | Biz Flow Kit

F&O Traders, Beware! One Wrong ITR can cost more than One Bad Trade   F&O trading is one of the […]

Gujarat HC Case Of Kuehne Nagel Pvt. Ltd. & Anr. V/S Union of India & Ors

Gujarat HC Allows GST Refund Interest from Original Application Date After Illegal Rejection | Biz Flow Kit

The Gujarat High Court on 2 July 2026 said that GST authorities cannot refuse interest on refunds by considering a […]

How GST Software Helps Avoid Section-Wise Tax Penalties

How GST Software Helps Avoid Section-Wise Tax Penalties | Biz Flow Kit

GST compliance has become increasingly complex due to frequent amendments, automated portal scrutiny and strict penalty provisions under the Goods […]

Common filing mistakes to avoid under Section 393(2)

Section 393(2) of the Income Tax Act: Non-Resident TDS | Biz Flow Kit

Introduction Section 393(2) of the Income Tax Act 2025 provides the rules for deducting tax at source from specified income […]

Supreme Court

Section 74 Cannot Be Invoked Without Proof of Fraud or Fake ITC | Biz Flow Kit

The present case concerns proceedings initiated under Section 74 of the Uttar Pradesh Goods and Services Tax (UPGST) Act against […]

Entities responsible for collecting TCS under Section 394

Section 394 of the Income Tax Act: TCS Rates and Rules | Biz Flow Kit

Introduction Section 394 of the Income Tax Act governs the collection of tax at source on specified transactions. Under this […]

Can Section 263 Be Invoked When There Is No Tax Loss

Can Section 263 Be Invoked When There Is No Tax Loss | Biz Flow Kit

Can Section 263 Be Invoked When There Is No Tax Loss to the Revenue? ITAT Kolkata Reiterates the Twin Conditions […]

Section 54F Relief Available Even for Extension of an Existing House? Bangalore ITAT Says Yes

Section 54F Relief Available Even for Extension of an Existing House? Bangalore ITAT Says Yes | Biz Flow Kit

Section 54F Relief Available Even for Extension of an Existing House? Bangalore ITAT Says Yes Keywords: Section 54F construction, Section 54F […]

Gauhati HC

GST Demand Invalid Without ASMT-10 Notice U/S 61 | Biz Flow Kit

The Gauhati High Court has ruled that GST authorities cannot bypass the mandatory statutory process outlined under Section 61 of […]