Amendment to Income Tax Rule 2DCA - Income-tax (Twenty-Fifth Amendment) Rules, 2025 Income Tax Rule 2DCA was introduced by the…
Despite that assessee had formed various AOP syndicates for carrying out the business for a definite share of profit, the…
Assessment made on the basis of a defective return filed by the assessee is invalid assessment - ITAT In a…
Deposit in CGAS u/s 54F(4) has no application if assessee invests the sale consideration within the period stipulated in Section…
Section 13 of Income Tax Act applies only on the eligibility of exemption of income u/s 11 and not at…
Rejecting application for registration u/s 12AB without confronting society with inspector’s report was violation of the principle of natural justice…
Supreme Court punished Income Tax Officials with fine for launching prosecution u/s 276C without any order of the ITAT imposing…
Assessment proceeding was vitiated by not taking cognisance of a valid revised return by which original return stood obliterated. In…
SLP dismissed against 100 percent addition made by the High Court on account of bogus purchase In a recent judgment…
Application of percentage completion method of accounting of real estate business was incorrect as the project was not in the…