Even under the new tax regime, employer contributions to NPS remain deductible under Section 80CCD(2). This reduces taxable ...
The government introduces unified safe harbours, faster APAs, and reduced litigation burdens to enhance certainty for ...
The ITAT Bangalore held that where incriminating documents relating to an assessee are found during a search conducted on ...
The Tribunal held that Section 249(4)(b) does not apply in reassessment where no advance tax liability existed, setting aside ...
The ITAT Bangalore held that once an Order Giving Effect (OGE) is passed under section 143(3) r.w.s. 254, the Assessing ...
Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards. Authorities can ...
The Disciplinary Committee held that the IRP accepted assignment and issued a public announcement without holding a valid ...
This article explains what qualifies as agricultural income under Section 2(1A), why it is exempt under Section 10(1), and how partial integration affects taxpayers with mixed income. It clarifies ...
The proposed Form 26 and Draft Rule 46(8) require financial data servers to be physically located in India and updated daily, tightening compliance ...
The ITAT Bangalore held that the entire cost of construction claimed by the assessee while computing capital gains on sale of property could not be outrightly disallowed merely due to lack of complete ...
The Court held that unhygienic public facilities near a residence infringe the right to life and dignity under Article 21. MCD was directed to demolish the structures and provide proper waste ...
The Court held that renting space within a university campus for banks and similar facilities forms part of allied educational services. Consequently, the service tax demand and penalties were ...