ITAT Ahmedabad held that addition under section 69A of the Income Tax Act towards unexplained income sustained since assessee all throughout remained evasive and non-compliant.

The scrutiny of returns is a critical mechanism under the Central Goods and Services Tax (CGST) Act, 2017, aimed at ensuring compliance with GST laws and minimizing discrepancies in tax filings. The ...

Further, Rule 31 framed under section 203, states TDS certificate should be issued in Form 16 in case of deduction under section 192 annually or in Form 16A in case deduction of tax under any other ...

While making it absolutely clear that disrespect shown to the Constitution by words or acts constitute offence, the Kerala High Court in a most pragmatic, pertinent, persuasive and progressive ...

Trial Courts Might Get Influenced If Inadmissible Confessions Made By Accused To Police Officers Are Made Part of Depositions ...

Under the new invoice management system, GSTR-2B will now be generated quarterly instead of monthly for taxpayers who file returns on a quarterly basis. However, for the first two months of the ...

Krishna, I recently heard about a case where rebate under Section 87A was allowed on short-term capital gains. Krishna (Fictional ...

3. No Specific Request in the Petition: Earlier GST reimbursement claim was rejected in 2017 and 2024, the petitioner did not clearly i.e. specifically ask to cancel the previous order i.e. they did ...

Leveraging Census 2025 Data for Shaping India’s Inclusive and Resilient Tax and Policy Framework. India is a land of diversity, with languages, dietary habits, and cultures of p ...

Madras High Court held that the amount transferred to the statutory reserve as mandated under the provisions of the RBI Act, is not an allowable deduction in computing the assessable income under the ...

NCLAT Delhi held that explanation is not applicable because the premium amount or lease rent is not part of Section 14 (1) (d ...

Supreme Court held that compassionate appointment is not a vested right thus rejection of claim justified since appellant ...