The Tribunal found that satisfaction under Section 153C was recorded long after the search and document transfer. Applying ...

Expanded coverage, minimum wages, and social security provisions enhance legal protection and income security for media and ...

GCCs have evolved from support units to strategic hubs, boosting revenue, employment, and digital innovation across India’s ...

ITAT confirmed that ownership of additional properties under construction does not block Section 54F deduction if they are business assets. Deduction on LTCG invested in residential property was ...

CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] ...

ITAT Mumbai ruled that a co-operative society’s deposits in co-operative banks are eligible for deduction under section 80P(2)(d), despite section 80P(4) limiting banks themselves. The decision ...

The Tribunal highlighted that non-receipt of assessment notice and lack of knowledge about tax procedures justified the ...

Stay organised with these 8 digital record-keeping tips for small business owners that will help you secure files, streamline ...

The Tribunal held that past cash withdrawals cannot justify demonetisation deposits without evidence of continued cash holding. The is that unexplained deposits attract section ...

PCIT invoked section 263 against an assessment under section 153C. ITAT held that without challenging statutory 153D approval, revision is unsustainable, emphasizing that 153D is a statutory ...

The issue was whether a charitable trust could lose exemption due to late uploading of Form 10B. ITAT held that Form 10B is procedural and delay alone cannot defeat exemption when audit was completed ...

ITAT ruled that CIT(A) must examine admitted additional evidences before sustaining AO’s net profit estimation. Matter restored to AO for fresh ...