The Tribunal quashed the attachment after verification showed only four items matched the alleged seller and no material established benami holding. The provisional attachment under PBPTA was held ...
ITAT Mumbai held that deduction under Section 80JJAA cannot be allowed when not claimed in the original return of income. Section 80A(5) bars such belated claims raised for the first time before ...
The Court directed the PCCIT to appoint a senior officer to re-examine a refund claim where both parties lacked decades-old records. A reasoned decision must be taken to ensure any legitimate refund ...
The Tribunal upheld addition under Section 69 as the assessee failed to establish that the LIC investment belonged to the HUF. Mere assertion of agricultural income without documentary evidence was ...
The Tribunal held that EIS paid to originators is not subject to TDS because the originator had not subscribed to PTCs and was not an investor. Since statutory conditions under Section 194LBC were not ...
The Tribunal held that an appeal filed before a Bench lacking territorial jurisdiction is not maintainable and cannot be transferred. Liberty was granted to approach the correct Bench with a delay ...
ICAI announced the CA Final January 2026 results, with 11,282 candidates clearing Group I at a 21.03% pass rate. Group II recorded a 9.76% pass percentage, and 2,446 candidates cleared both ...
Under the CGST Act, executives responsible for company operations may face prosecution unless they prove due diligence.
Courts have questioned the practice of denying ITC by calling suppliers “non-existent” while simultaneously taxing outward supplies. The emerging judicial view protects bona fide buyers and rejects ...
Major updates include Supreme Court GST classification rulings, IBC jurisdiction clarifications, DTAA amendment with France, and DGFT export relaxations. Compliance and enforcement landscape sees ...
Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also rose 7.9%, reflecting steady domestic and customs ...
India introduced a 6% and later 2% digital tax to capture revenue from non-resident tech giants operating without a permanent establishment. The levy operates outside tax treaties to ensure ...
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