• Income Tax

CBDT extends eligible period of investment under section 10(23FE)

3 months ago

CBDT extends eligible period of investment under section 10(23FE) in view of the provisions of the Finance Act 2025 CBDT…

  • ICAI

ICAI opens branch in Gondia District of Maharashtra

3 months ago

ICAI opens branch in Gondia District of Maharashtra ICAI has a opened a Branch of Western India Regional Council in…

  • Income Tax

ITAT allows full TDS credit u/s 194Q to commission agent

3 months ago

Full TDS credit u/s 194Q cannot be denied merely because assessee is a commission agent and had disclosed only commission…

  • negotiable instrument act

No absolute embargo to file complaint u/s 138 of N.I. Act against SICK company – SC

3 months ago

Complaint u/s 138 of N.I. Act against SICK company was valid when restraint order allowed it to draw to meet…

  • Income Tax

Disallowance upheld u/s 37(1) for interest on delayed payment of TDS, late fees u/s 234E

3 months ago

ITAT confirms disallowance u/s 37(1) interest on delayed payment of services tax, TDS, late fees on delay in filing of…

  • Income Tax

Addition deleted for deposits of fee by students of employer school in assessee’s bank

3 months ago

Addition deleted for deposits in assessee’s bank account, fees of students of the school the assessee was employed. In a…

  • Income Tax

Amendment to Income Tax Rule 2DCA – Income-tax (25th Amendment) Rules 2025

3 months ago

Amendment to Income Tax Rule 2DCA - Income-tax (Twenty-Fifth Amendment) Rules, 2025 Income Tax Rule 2DCA was introduced by the…

  • Income Tax

Undisclosed Income of AOP Syndicates cannot be clubbed with member assessees – SC

3 months ago

Despite that assessee had formed various AOP syndicates for carrying out the business for a definite share of profit, the…

  • Income Tax

Assessment made on the basis of defective return is an invalid assessment – ITAT

3 months ago

Assessment made on the basis of a defective return filed by the assessee is invalid assessment - ITAT In a…

  • Income Tax

Deposit in CGAS u/s 54F(4) not required if sale proceeds invested within time u/s 54F(1)

3 months ago

Deposit in CGAS u/s 54F(4) has no application if assessee invests the sale consideration within the period stipulated in Section…