Adjustment of income tax refund due to corporate debtor against old income tax dues shown in the balance sheet upheld…
Obligations on CRAs while undertaking rating of financial instruments falling under the purview of any other Financial Sector Regulator SEBI…
Supply of information u/s 148A does not necessarily mean that entire material available on record have to be supplied to…
In case of estimation of income, penalty under Section 270A of the Income Tax Act cannot be imposed - ITAT…
RBI has relaxed directions related to requirement and limits of collateral security for lending to Micro, Small & Medium Enterprises…
In absence of any requirement in law to maintain details of PAN of creditors, no adverse conclusion may be drawn…
Form 26 shall replace Form 3CD of tax audit report format from Tax Year 2026-27 (AY 2027-28) Draft Form 26…
When AO do not make any addition on the basis of the reasons on which the reopening was done, the…
Under MV Act separate compensation can not be granted under the head “loss of love and affection” – Supreme Court…
Trust accredited by National Institute of Open Schooling eligible for registration u/s.12AB and u/s 80G of the Act. In a…