The ITAT Delhi ruled that a valid Tax Residency Certificate (TRC) issued by Mauritius is sufficient proof of residency to claim benefits under the India-Mauritius DTAA. The Tribunal rejected the ...
The Pune ITAT allowed the assessee's appeal, confirming that the alleged unexplained investment transaction occurred in the earlier financial year. The ruling emphasizes the Assessing Officer's duty ...
The Tribunal upheld the ED's attachment of ₹4.04 crore worth of properties acquired through extortion and land grabbing. The ruling confirms that merely filing Income Tax Returns (ITRs) is ...
NFRA releases Audit Practice Toolkit focusing on Strategy and Planning to enhance audit quality, especially for small and medium practitioners in ...
ITAT Rajkot deletes a ₹70,000 penalty under Section 271(1)(b) because the notices and order were issued to a deceased individual. The Tribunal held that proceedings initiated against a dead person are ...
The Tribunal held that the adjustment made by the CPC disallowing the co-operative society's Section 80P claim was bad in law for pre-A.Y. 2021-22 years. The ruling confirms that for earlier years, ...
Assessments framed under Section 153A based on mechanical approval under Section 153D were invalid in law as Additional Commissioner of Income Tax (Addl. CIT) had accorded omnibus and perfunctory ...
The ITAT Hyderabad set aside the CIT(A)'s appellate order after finding it contained extensive facts and discussions unrelated to the assessee's case, signaling non-application of mind. The matter was ...
IFSCA seeks public comments on amending its Capital Market Intermediaries Regulations, 2025. Key proposals include relaxing ...
Andhra Pradesh High Court rules GST's two-year limitation under Section 54 does not apply to refunds for tax mistakenly paid on exempt services, citing Article ...
Delhi HC validates GST searches under Section 67 if 'reason to believe' is documented, but mandates strict privacy safeguards for electronic data and ...
CBIC's Fourth Amendment Rules, 2025 introduce Rules 9A and 14A, mandating 3-day electronic GST registration and an optional ...
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