DGFT Clarification on applicability of restriction imposed on silver jewellery import by units located in Special Economic Zones (SEZs) Government…
Even if search held invalid, information or material gathered may be relied upon by revenue only in a proceeding which…
FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments CBIC has issued Notification No. 45/2025-Customs dated 24.10.2025…
Amendment to section 50C w.e.f. 01.04.2019 was to apply retrospectively w.e.f. 01.04.2003, when the section 50C was brought into statute…
Approval u/s 153D has to be granted for each assessment year. A single approval granted for all AYs held as…
Prosecution u/s 276C(2) quashed as the assessee had though not paid due income tax along with return but later deposited…
In slump sale acquisition, purchaser to claim depreciation on lump sum consideration irrespective of WDV in the books of accounts…
Agreement and Protocol between the India and Qatar for avoidance of double taxation and prevention of fiscal evasion with respect…
Under presumptive taxation u/s 44AD, assessee could not have maintained sales bills and bank statement, bank balance and gross receipt…
Amalgamation order does not take away right of income tax department to proceed against the transferee company, In a recent…