Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right to issue notice to a non-existent entity In a recent judgment, Hon’ble High Court has held that Order u/s 148A(d) passed against non-existent entity is bad in eyes …

Tax authorities not bound with provisions of section 44AE of the Act once assessee waived the option available In a recent judgment, ITAT has held that Tax authorities are not bound with provisions of section 44AE of the Act once assessee waived the option available to assess income …

Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment, High Court has held that whether seized document is incriminating or not is definitely a findings of fact. Hard disk was not incriminating documents as its contents were …

Interest earned on borrowed funds/ unutilized capital subsidy are capital receipts In a recent judgment, Hon’ble Guwahati High Court has held that Interest earned on borrowed funds/ unutilized capital subsidy are capital receipts  ABCAUS Case Law Citation:ABCAUS 3986 (2024) (04) HC Important Case Laws relied upon:Commissioner of Income …

There is no statutory requirement of pre-deposit for stay of demand under Income Tax Act – High Court stayed demand   In a recent judgment, the Hon’ble High Court has stayed income tax demand and penalty holding that in a situation where serious prejudice may be caused to the …

Engagement of Company Secretaries (CS) as Young Professionals in the Office of Regional Director (WR), Registrar of Companies, Mumbai and Registrar of Companies, Pune Office of Regional Director (WR), Registrar of Companies, Mumbai and Registrar of Companies, Pune has invited applications for engagement of Company Secretaries (CS) as …