CBDT waives demand raised up to 31.12.2025 of tax on income chargeable to tax at special rates where new tax regime had been opted.  Order under section 119 of the Income-tax Act, 1961 for waiver of interest payable under section 220(2) due to late payment of demand, in …

Unless the delay in filing is condoned, the appeal cannot be said to have come into existence in the eyes of law. In a recent judgment, Hon’ble High Court has held that limitation is jurisdictional issue. unless the delay in filing is condoned, the appeal cannot be said …

MCA further allows conducting AGMs/EGMs by through video conferencing (VC) or other audio visual means (OAVM) Ministry of Corporate Affairs at several occasions clarified about holding Annual General Meetings/Extra-ordinary General Meetings through video conferencing (VC) or other audio visual means (OAVM). The circulars issued in this regard are …

Mentioning different place of loading of goods in the e-way bill generated from the common portal held violation of section 129 of CGST Act, 2017. In a recent judgment, Hon’ble High Court has held that mentioning different place of loading of goods in the e-way bill generated from …

ITAT to examine AMCs to find out whether TDS is required to be deducted under Section 194C or 194J In a recent judgment, Hon’ble Bombay High Court remanded case for re-examination of the AMCs to find out whether TDS ought to have been deducted under Section 194C or …

Money accumulated by fraud and deception not income from trade and business but is proceeds of crime – High Court In a recent judgment, Hon’ble Delhi High Court has held that money accumulated by fraud and deception can not be said to have been earned by trade and …