The Tribunal found that satisfaction under Section 153C was recorded long after the search and document transfer. Applying ...

The Tribunal highlighted that non-receipt of assessment notice and lack of knowledge about tax procedures justified the ...

CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] ...

Stay organised with these 8 digital record-keeping tips for small business owners that will help you secure files, streamline ...

The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the ...

The Reserve Bank of India mandates stricter customer identification and transaction monitoring for Local Area Banks to prevent money laundering and terrorist ...

The issue was whether accumulated income could be taxed merely because it was not spent exactly for the purpose stated in Form-10. ITAT Delhi held that as long as funds are applied toward charitable ...

The Tribunal found that alleged cash payments lacked any agreement, bank trails, or confirmation from recipients, making the addition legally untenable. ITAT emphasized adherence to evidentiary ...

Section 87A rebate allows resident individuals with income under specified limits to reduce their tax liability to zero, clarifying the “no tax” ...

Jaipur Tribunal observed that the son had no independent income, and the purchase was made solely from the assessee’s funds. Consequently, restriction of exemption to 50% by the CIT(A) was set aside, ...

The Directions lay down strict eligibility conditions and payout limits for dividends, linking distributions to capital adequacy and asset quality to safeguard financial ...

The High Court held that complex issues on overlapping State and Central proceedings should be examined by the Appellate Authority. The Supreme Court has stayed the order after notice on the argument ...