• huf

When testator was illiterate, burden was on propounder of Will to satisfy judicial conscience of Court

3 months ago

If judicial conscience of a final court of fact is not satisfied about the valid execution of the Will, it…

  • Insurance

Which ITRS are relevant for assessing income of deceased person under MV Act 1988

3 months ago

SC laid downs guidelines for use of ITRS for assessing annual income of deceased person under Motor Vehicles Act 1988…

  • Income Tax

CBDT condones delay in filing Form No. 10AB

3 months ago

CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026. CBDT has condoned the delay in…

  • bankruptcy

SC express concern over AI generated judgments/paragraphs escaping scrutiny by NCLT/NCLAT

3 months ago

Supreme Court expresses serious concerns over AI generated judgments/paragraphs relied upon by the NCLT/NCLAT In a recent judgment, the Hon'ble…

  • ICAI

ICAI to take disciplinary action for quoting very low & incommensurate fee by Chartered Accountants

3 months ago

ICAI to take disciplinary action for quoting very low and incommensurate fee by Chartered Accountants As per the announcement made…

  • Income Tax

Requirement for filing Form 67 for claiming FTC only directory not mandatory – ITAT

3 months ago

Requirement for filing Form 67 for claiming Foreign Tax Credit (FTC) is only directory and not mandatory - ITAT In…

  • Income Tax

Limitation to invoke power u/s 263 for issues not covered in re-assessment start from original assessment – ITAT

3 months ago

Limitation for invoking revisional jurisdiction u/s 263 with respect to issues not covered in re-assessment would start from the original…

  • Income Tax

AO not justified in rejecting registered valuer’s report without reference to DVO – ITAT

3 months ago

AO not justified in rejecting registered valuer’s report without making a reference to the DVO - ITAT In a recent…

  • FCRA

FCRA specifies list of 105 purposes to be selected for which registration is applied

3 months ago

FCRA specifies list of purposes to be selected for which registration is applied.  The Ministry of Home Affairs has notified…

  • Income Tax

Withholding tax u/s 40(a)(i) not required on cost-to-cost reimbursement made to parent company

3 months ago

Assessee was not liable to withhold tax at source u/s 40(a)(i) on cost-to-cost reimbursement made to parent company In a…