Issue: Clash between exam date and municipal elections. Ruling: Auditing and Ethics paper postponed to 19 January 2026. Admit ...
Tribunal held that additions based solely on third-party statements and Excel data seized from another person cannot survive without independent corroboration. Denial of effective cross-examination ...
Taxpayers face mandatory tax payment when correcting 80G PAN errors under Section 139(8A). Experts suggest allowing corrections without tax if no liability exists to simplify ITR-U ...
Indian residents using a US LLC must treat global LLC profits as taxable in India, even if funds remain in a US bank, with careful attention to entity classification and foreign tax ...
The Court held that reassessment notices failed because seized documents did not relate to the relevant assessment years. Jurisdiction under Section 153C was therefore not validly ...
dismissed the Revenue’s appeal and upheld deletion of additions aggregating to ₹4.13 crore, holding that share trading, F&O and dividend income belonged to the principal (M/s RKS Distributors Pvt Ltd) ...
When only one spouse pays for a jointly owned property, TDS liability rests with the paying spouse. Builders’ insistence on both PANs does not change statutory ...
Each spouse must disclose jointly held foreign accounts and securities in Schedule FA, even if only one spouse reports the income. Proper classification as “Beneficiary” for the non-funding spouse ...
Issue: Requirement of clear bench postings for tribunal operations. Ruling: Ministry issues comprehensive posting order. Appeals under GST receive institutional and administrative ...
TDS must be applied separately for resident and NRI co-owners in joint property sales. Proper co-owner-wise calculation prevents default, interest, and legal ...
The government has extended the existing anti-dumping duty on specific PET resin imports from China during a sunset review. The measure ensures continued protection for domestic producers until a ...
The Court refused to entertain a writ against an assessment order where an appeal remedy was available. Bypassing statutory remedies was held ...
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