ICAI confirms that the new Income-tax Act, 2025 will be examined in Intermediate and Final CA exams starting May 2027, guiding student ...
ITAT restored the matter to the Assessing Officer since the assessee’s application for delayed 12A registration and condonation under Section 119(2)(b) was still undecided. The ruling underscores that ...
The circular removes certain statutory lending restrictions for foreign bank IBUs while imposing stricter safeguards for ...
The Court also noted its decision in Sugandha Enterprises, where an ex parte order was set aside because the taxpayer had not been given an opportunity to reply or be heard. In that case, the Court ...
GSTN clarifies that supplies added or amended via GSTR-1A will auto-populate Tables 4 and 5 in GSTR 9, ensuring annual returns reflect the most updated liability ...
The High Court remanded the assessment order after finding the petitioner was unaware of the SCN and did not attend a personal hearing. The matter will be reconsidered after the petitioner files a ...
The Court held that a GST demand for a pre-liquidation period could not be enforced after the corporate debtor was sold as a going concern with NCLT confirmation. It ruled that all past dues stood ...
SEBI’s circular enables existing AIFs to convert to AI-only or LVF schemes, enhancing operational flexibility while requiring investor consent and reporting to ...
Court noted that documented share purchases, demat holdings, and stock-exchange sales were not properly evaluated by the AO. The ITAT’s factual findings were ...
ITAT clarifies that capital gains arise on the date of JDA execution, not registration, and allows reassessment if the agreement is cancelled before possession ...
The Delhi High Court quashed charges against the petitioner in a corruption case, finding intercepted calls insufficient to establish grave suspicion of ...
Tribunal held that delays caused by pandemic disruptions and internal management-auditor communication issues constitute reasonable cause under Section 274, deleting ₹2.42 lakh ...
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