Public interest/interest of creditors to weigh in Merger or Amalgamation between small companies / holding and its subsidiary company -…
Power of revision u/s 263 cannot be exercised to collect more taxes by bringing income within the ambit of Sections…
Late fee u/s 234F for delay in filing of ITR deleted as CPC erred in considering due date applicable to…
Capital Gain Exemption u/s 54 wrongly claimed under section 54F allowed being bonafide typographical mistake ABCAUS Case Law Citation:ABCAUS 3739…
Addition based on projected income surrendered during search deleted as actual gross income reported in audited accounts was higher ABCAUS…
Drawings and returned income speak volumes about richness of family – ITAT deleted addition for jewellery found during search. ABCAUS…
Turnover threshold reduced to Rs. 5 crores for requirement of generating GST E-invoice w.e.f. 1st August 2023 GOVERNMENT OF…
No company name removal/Strike of without filing overdue financial statements or annual returns MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi,…
Adjustment denying exemption u/s 10(23C)(iiiad) deleted as there was no column / provision in ITR for showing computation of exemption…
Last date for the exercise of the option by GTA to pay GST under forward charge has been extended from…