CBDT issues clarification on Circular No. 01/2025 On Application of PPT under India’s DTAAs CBDT has issued Circular No. 01/2025…
Levy of penalty u/s 271(1)(b) for each default in not responding to notices issued u/s 142(1) of the Act was…
Refund of advance amount on cancellation of agreement for purchase of property does not partake the character of loan or…
Foreign Tax Credit cannot be denied merely because there is a delay in filing Form-67 which is directory and not…
ITAT allows issue of CPC adjustment made in intimation u/s 143(1) to be examined in proceedings u/s 143(3) In a…
Minimum 7 days time to furnish reply to notice u/s 148A(b) was not required in cases covered by search -…
Assessee or a non-tax payer, cannot be expected to view the Portal now and then or keep the portal open…
Amount of share capital received in earlier year can not be taxed as unexplained cash credit in subsequent Year -…
Plea raised in response to the GST show cause notice, whether good, bad or indifferent, was required to be dealt…
Assessee cannot be declined deduction u/s 80IA(4) merely on the ground that the assessee was not a developer but was…