2. Appellant trust contends that Form 10B has been filed before filing the return of income and before due date u/s 139 (1) ...

Summary: Taxation on agricultural land in India is governed by the Act, 1961, which defines agricultural land based on its location relative to municipalities or cantonment boards. If the land is ...

Is TDS on salary paid to partners to be deducted under Section 192 or Section 194T? As clarified earlier, Section 192 applies ...

However, Section 8 Companies are incorporated under the Companies Act, 2013, and must necessarily fall under the broader classifications of either public or private companies, or potentially exist in ...

Foreign Currency-Gross Provisional Return (FC- GPR) is a return filed by a company to be submitted with RBI for reporting issue of eligible securities/instruments to overseas investors against the FDI ...

GST Case Law Compendium reviews significant judicial pronouncements impacting taxpayers and tax administration. Recent court ...

Ans. Vide CBDT Notification no. 38/2025 dated 23.4.2025 it has been provided that any expenditure incurred to settle ...

In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law ...

Court Directs Authorities to Report High-Value Cash Transactions in Litigation and Registrations New Delhi: In a significant ...

SEBI issued FAQs clarifying the range of services that can and cannot be rendered by Secretarial Auditors under the SEBI ...

Kerala High Court held that since assessment proceedings u/s. 25 (1) of the Kerala Value Added Tax Act, 2003 [KVAT] have been remanded, writ petition challenging penalty proceedings thereof is ...

ITAT Ahmedabad held that disallowance of expenses under section 14A of the Income Tax Act not justifiable as there was ...