“A. Whether the ITAT was legally justified in quashing the proceedings initiated under Section 153C of the Income Tax Act, ...
Delhi, has invited applications for empanelment as Senior and Junior Standing Counsels. These counsels will represent the Income Tax Department in the Delhi High Court, NCLT, NCLAT, and other judicial ...
To understand whether AIFs and MFs qualify as related parties, it is essential to note that AIFs can be structured either as ...
Ministry of Finance, through Notification No. 01/2025-Customs (ADD) dated March 7, 2025, has imposed anti-dumping duties on imports of Trichloro Isocyanuric Acid (TCCA) from China and Japan. This ...
The Promise of CBDC and Gift City’s Role. Is the Digital Rupee ready for real-world testing? At a time when countries like China and the European Union are pioneering their own ...
The Permanent Account Number (PAN) in India is essential for tax purposes and identity verification. Indian residents and entities like companies and firms must apply using Form-49A, while ...
Conclusion- Held that since the issue is one of taxability, the decision of CESTAT would have to be assailed before the Supreme Court in view of Section 35L of the Central Excise Tax as the question ...
1. This Petition has been filed challenging the order dated 20.01.2025 passed by respondent No.3, whereby, during pendency of ...
ITAT Mumbai held that notice under section 148 of the Income Tax Act issued after a period of six years is barred by limitation. Accordingly, assessment proceedings under section 147 is liable to be ...
Conclusion: High Court failed to examine whether the complaint, even if taken at face value, established the personal liability of the directors under the Punjab Land Preservation Act, 1900. Supreme ...
The AO initially assessed total additions amounting to ₹5.10 crores under sections such as 40a(ia) for non-deduction of TDS, unexplained cash credits under Section 68, and income from other sources.
ITAT Amritsar held that there is no violation of provisions of section 269SS of the Income Tax Act when cash payment was made at one go before sub-registrar at the time of registration of sale deed.