• Income Tax

Condonation of delay u/s 119(2)(b) for filing revised return to avail benefits u/s 44ADA

1 month ago

PCIT directed to consider condonation of delay u/s 119(2)(b) in filing revised return to availing benefits of section 44ADA In…

  • arbitration

Whether condition of pre-deposit prior to reference to Arbitration is arbitrary & violative of right to sue?

1 month ago

Whether condition of pre-deposit prior to reference to Arbitration is arbitrary and violative of the right to sue – Division…

  • Income Tax

FAQs on Foreign Assets of Small Taxpayers Disclosure Scheme and Rule 2026

1 month ago

Frequently asked Questions on Foreign Assets of Small Taxpayers Disclosure Scheme and Rule 2026.  CBDT has released a FAQs on…

  • Income Tax

Foreign Assets of Small Taxpayers- Disclosure Scheme Rules 2026 notified

1 month ago

Foreign Assets of Small Taxpayers- Disclosure Scheme Rules 2026 notified. Rule come into force on the 16th day of August,…

  • GST

Order u/s 69 of the CGST Act has to be communicated before arrest of person concerned– SC

1 month ago

Order u/s 69 of the CGST Act authorising arrest of a person has to be communicated to him before arrest–…

  • Income Tax

Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT

1 month ago

Refund can not be denied on the ground that it was claimed in a return filed u/s 148 where no…

  • Income Tax

Distinction between religious & charitable purposes is determined by institution’s primary or dominant object

1 month ago

The distinction between religious and charitable purposes is determined by institution's primary or dominant object and not merely by presence…

  • Income Tax

Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important

2 months ago

For determination of what constitutes a fit case to issue notice u/s 148, rule of relevancy of the material and…

  • Income Tax

AO is under an obligation to assign reasons for rejecting explanation of the assessee

2 months ago

AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…

  • Excise/Custom

CBIC issues SoP for clearance of imported goods through Foreign Post Offices

2 months ago

CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025.  Standard Operating Procedure…