ITAT Hyderabad condoned a 292-day delay in filing an appeal due to the assessee’s age, dependence, and overseas travel. The ...

The Tribunal found that once additional evidence is admitted and remand is called for, the Assessing Officer must be given an ...

ICAI’s Code of Ethics amendments now allow advertising, website promotion, and enhanced visibility, enabling domestic CA ...

Entities providing TechFin or Ancillary Services from IFSC must obtain a Certificate of Registration under TAS Regulations, ...

ITAT Pune ruled that the Maharashtra PSI-2007 subsidy of ₹37.85 crore is a capital receipt. The order reversed CIT(A) and AO’s revenue treatment, protecting the assessee from ...

The tribunal examined whether lack of expenditure justified rejection of 12AB and 80G applications. It ruled that a newly formed trust cannot be denied registration merely because it has not yet ...

CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part ...

The tribunal ruled that rejecting the assessee’s request for virtual hearing violated natural justice. The matter was restored for fresh consideration to ensure fair opportunity to present ...

This article explains how Section 137 of the Central Goods and Services Tax (CGST) Act, 2017 deals with offences committed by ...

Andhra Pradesh and Kerala High Courts clarify that interest on delayed chit instalments is compensatory and not taxable under GST, leaving only the foreman commission ...

Explains when writ petitions are maintainable against revenue authorities and the legal principles guiding judicial ...

ITAT ruled that cash recorded in a partner’s name during survey cannot be taxed in his hands when the amounts relate to the firm’s land sales and are recorded in the firm’s books. The key takeaway: ...