Himachal High Court held that as per section 43-B of the Income Tax Act deduction towards contribution to leave encashment ...
It is further observed that a company is not a firm, and the prefix is only ever used for a firm and that in the title of ...
Issue: Whether a society engaged in promoting technology business incubators and raising funds for start-ups can be ...
In light of the legal precedent and the facts of the case, the Allahabad High Court quashed the impugned order for ...
In the matter abovementioned, CESTAT remanded the matter to competent authority by holding that the export would have to be deemed to have taken place only on the date of conversion, amendment of ...
ITAT Delhi held that there is no case for making any addition u/s 68 of the Act in the hands of the assessee by denying the exemption under section 10 (38) of the Act for the LTCG on sale of shares of ...
ITAT Ahmedabad held that additions under section 68 of the Income Tax Act is not sustainable since assessee established identity, genuineness and creditworthiness of the lenders. Accordingly, addition ...
The ITAT, after reviewing the situation, found that the delay in filing the appeal was due to genuine internal issues among the firm’s partners. Considering this, the tribunal condoned the delay and ...
Members of Trade and Industry may note that consequent to publication of Public Notice No. 27/2024-25, regarding Filing of Annual RoDTEP Return, a Module for the same has been introduced on the DGFT ...
ITAT Agra held that matter of levying penalty u/s. 271 (1) (c) of the Income Tax Act restored back to file of AO since Tribunal restored matter of addition towards unexplained cash deposit for ...
The assessee appealed, arguing that the deduction claim was substantiated and that the penalty was unwarranted. The ITAT reviewed the case and noted that the issue regarding the deduction under ...
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2025.