THE COURTKUTCHEHRY BLOG

Legal insights, case analysis and research craft.

News, analysis and practical writing for Indian legal professionals.

Section 74Clear topic ×

2 articles

Income Tax Act 2025 Removes One-Time Capital Gains Set-Off: What It Means for Your Tax Bill

Court News

Income Tax Act 2025 Removes One-Time Capital Gains Set-Off: What It Means for Your Tax Bill

15 Feb 2026Read article ↗

Allahabad High Court: GST Department Cannot Invoke Section 74 Without Fraud Findings

Court News

Allahabad High Court: GST Department Cannot Invoke Section 74 Without Fraud Findings

26 Nov 2025Read article ↗