• Income Tax

Common Area Maintenance Charges not rent liable to TDS u/s 194-I – SLP dismissed

1 month ago

Common Area Maintenance (CAM) Charges cannot, by any stretch, be construed as payment of rent liable to TDS under section…

  • Income Tax

Order u/s 148A(d) stating audit objection, ignoring reply is non application of mind – SC

1 month ago

SC upheld that merely producing audit objection in order u/s 148A(d) ignoring reply of assessee is non application of mind…

  • Insurance

In insurance claim if damage caused by fire, reasons how fire took place are irrelevant

1 month ago

In an insurance claim if it is established that damage was caused by fire, then reasons by which the fire…

  • Income Tax

CBDT assigns jurisdiction of CIT(Appeals) for assessments u/s 132, 132A u/s 133A or penalty

1 month ago

CBDT assigns jurisdiction of CIT(Appeals) in pursuance of assessments completed in pursuance to search u/s 132, requisition u/s 132A or…

  • Income Tax

No immunity from prosecution u/s 276B merely because TDS was deposited belatedly

1 month ago

Assessee cannot be granted immunity from prosecution u/s 276B for late deposit of TDS merely because ultimately TDS was deposited…

  • Income Tax

Section 44C applies to exclusive expenditure by head office by non resident assessee – SC

1 month ago

Section 44C applies to exclusive expenditure on head office for the Indian branches incurred by non resident assessee’s. In a…

  • Insurance

MV Act Compensation to parents of child died is at different footing than disabled child

1 month ago

Compensation under motor vehicle Act to parents of child died attract a less multiplier than from that of a claim…

  • GST

Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017

1 month ago

Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017 Department of Trade and Taxes(Policy and Research…

  • ICAI

Audit Fee to be received only by digital modes/banking channels -ICAI revises Ethics

1 month ago

Acceptance of Audit Fee only through digital modes or banking channels from 01.04.2026 – ICAI revises Code of Ethics  In…

  • Service Tax

Demand set aside as assessee for period covered had discharged tax liability under SVLDRS

1 month ago

High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under…