FAQs on TCS under Income Tax Act, 2025 as amended by Finance Bill, 2026, covering rates, exemptions, PAN, returns, due dates, interest and ...
Article Examines corporate separateness in Indian insolvency, group insolvency challenges under the IBC, and the need for a substance-based legal ...
ITAT Ahmedabad held that an unsigned Excel sheet found during survey, without corroborative evidence, cannot justify addition for alleged cash ...
Draft Rules 130–132 of the Income-tax Rules, 2026 prescribe mandatory time limits, detailed Approving Panel procedures, and remuneration norms to ensure transparency and time-bound action under ...
Draft Rule 151 of the Income-tax Rules, 2026 prescribes mandatory written authorisation, documentation, sealing, and custody procedures for requisition of books, documents, assets, and digital records ...
A simple guide to the five heads of income under the Income Tax Act, 1961, explaining salary, house property, business income, capital gains and other ...
The Madras High Court quashed GST assessment orders passed under Section 74 after finding that no personal hearing was granted. The Court held that denying a hearing violates principles of natural ...
The Tribunal held that notices issued on or after 01.04.2021 for A.Y. 2015-16 were invalid in view of the Supreme Court’s ruling in Rajeev Bansal. As the reopening was barred by limitation, the ...
Rule 157 of the Draft Income-tax Rules, 2026 exempts specified non-residents and eligible foreign investors from obtaining PAN, subject to TDS compliance and prescribed reporting ...
The Madras High Court directed customs authorities to consider and decide a representation seeking provisional release of imported goods within four weeks. The Court held that deciding the request ...
Madras High Court quashed assessment under Section 74 as no personal hearing was granted and the same assessment year was reassessed for higher ...
The Court refused to interfere with the reassessment order, noting that sufficient opportunity was provided pursuant to a remand. Financial crisis was held not to be a valid ground to set aside the ...
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