My income tax returns are already processed for FY 24-25 and I have got TCS credit in form 26 AS after processing returns. Can I claim FY 24-25 TCs refund in FY 25-26

for FY 24-25 AY 25-26 The assessee is in Goa and while filing his return of income everything was shown between him and spouse at 50%.
only prepaid taxes were different and accordingly refund asked was for different amounts
There was business loss to be set off against income from other sources.
In wife case As per intimation received u/s 143(1) business loss was adjusted against income from other sources
However in husband case as per intimation u/s 143(1) business loss is not adjusted against income from other sources resulting in demand
rectification request was filed u/s 154 but in the order again the benefit of business loss is not given and demand is confirmed
My question is
what can be done in above case so that business loss is adjusted against other income like already given in wife case ?

Dear Sir
Is the gratuity and leave encashment received on death of employee in private sector is 100% exempt or upto the specified limits. For leave encashment, is still the letter no. 573 of 1965 still applicable.

IGST amount of Bill of Entry of Import of Goods dated 14.5.25 had not come in GSTR-2B earlier, now it has come in OCT TO DEC 2025 of GSTR-2B, can we claim it now in GSTR-3B in oct to march return?

Sir, I have a taxi business and I have registered my GST number. I have received ITC on vehicle purchases and I have claimed it in GSTR-3B. Now I want to know if I charge 5% GST on my services, can I set off the output GST from the available ITC in the credit ledger? Also, please tell me which GST rates are applicable to us. Please explain the rules for ITC as well. Thanks.

ITC of IMPG for the month of NOV-2024 is shown in DEC-25 GSTR-2B then it can be claim in GSTR-3B of DEC-25 or not?

I have a general store shop. I have a Composition GST number. Now I have created a local website android app on which I want to list my goods and sell them. Can I do this with a Composition GST number?”

The turover exceeds rs 5 cr in january 2026, whether the e invoicing is applicale from the date of crossing the turnover above 5 cr or from the start of next FY 2026-27?

What is the treatment of free sample in GST ?? Please suggest

i have created a loging id on mca portal being advocate for formation of compnay as per section 7 . i have already applied for company name approval granted. how to proceed further as on mca portal only ca cma or cs allowed to form a company and file declaration . can i proceed as authorised representatives , as option of advocate for filing declaration is not available .