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Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

  Vivek Jalan    22 December 2025 at 06:41

Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.



Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

  Raj Jaggipro badge    22 December 2025 at 10:38

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.




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