Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…
Power of CIT(A) under section 251(1)(a) to remand case could be exercised only when the assessment is passed u/s 144…
ICAI (Global Networking) Guidelines, 2025 kept in abeyance In February 2026, ICAI had issued ICAI (Global Networking) Guidelines 2025 to…
Bank of India-Online Concurrent Audit Empanelment FY 2026-27. Last Date to apply is 15.07.2026 Notice for CA firms applying for…
AO was not competent in valuing the share premium amount as he is not an expert to do the…
Under Dayabhag law there is nothing to prevent Bengalis to be in Hindu Joint Family (HUF) In a recent judgment,…
There is no presumption of accuracy or truthfulness of any loose sheet found in search premises of a third party…
CBDT has issued 23 FAQs on transition provisions under Section 536 of the Income-tax Act, 2025 CBDT has issued 23…
Respondent assesse, under Rule 27 not entitled to raise a ground which would work adversely to the appellant Revenue -…