CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. In a recent judgment Delhi High Court has held that CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. ABCAUS Case Law Citation:4569 (2025) (05) abcaus.in HC In the instant case, …

When land appurtenant was sold without building, it is not sale of residential property but sale of  adjacent land and not qualified for exemption under section 54 of the Income Tax Act, 1961 In a recent judgment ITAT Allahabad upheld denial of exemption under section 54 holding that …

Punjab Gramin Bank invites application from Retired Officers for engagement as Concurrent Auditor of its branches Punjab Gramin Bank invites application from Retired Officers in Scale II to IV from own Bank (PGB) & sponsor bank (PNB) who retired after 20 years of satisfactory service, for engagement as …

Expenditure over income should have been considered even if the claim of exemption under section 11 was not allowed by CPC – ITAT  In a recent judgment ITAT Guwahati has held that audited income and expenditure account showing net excess expenditure over income should have been considered even …

Dates of Trade Marks Agent Examination 2026 & Patent Agent Examination 2026 The Office of the CGPDTM announces that the Trade Marks Agent Examination 2026 will be tentatively held on 10th January 2026, and the Patent Agent Examination 2026 on 11th January 2026. The Office of the Controller General, Patents, Designs & Trade Mark …

The Ministry of Corporate Affairs has notified the Companies (Accounts) Amendment Rules, 2025 to extend the due date for filing Form CSR-2 for FY 2023-24 The Sub Rule (1B) of the Rule 12 of the Companies (Accounts) Rules, 2014 provides that for the financial year 2023-2024, Form CSR-2 shall be …