SC rules tax officer must pass reasoned order under Section 129(3) even after payment, ensuring appeal rights are preserved ...

ITAT Cuttack held that reassessment proceedings cannot be sustained since issue already considered during original assessment ...

CBDT Circular 10/2025 allows reprocessing of income tax returns erroneously marked "Invalid" by CPC, extending the Section ...

Understanding the difference between 'listed company' (Companies Act) and 'listed entity' (SEBI LODR) is crucial for ...

SEBI's consultation paper proposes amendments to IPO regulations, including revised anchor investor rules, new reservations ...

Punjab & Haryana HC rules ITC cannot be blocked beyond 10% of tax demand at interim stage. Refers to K.J. International and divergent High Court ...

ITAT Pune held that interest income earned by cooperative society on deposits made out of surplus funds with cooperative banks qualifies for deduction under the provisions of section 80P(2)(a)(i).

ITAT Mumbai rules that the AO's view on CSR expenditure being allowable under Section 80G is plausible, setting aside a Section 263 revision due to the debatable nature of the ...

ITAT Mumbai rules that fiduciary journal transfers without cash flow cannot be taxed as unexplained cash credits under Section 68, supporting taxpayers in similar ...

ITAT Pune held that addition by invoking provisions of section 43CA of the Act cannot be sustained since the difference between the Stamp Duty Value and agreement value is less than the allowable ...

The responsibility for recovering unpaid tax lies properly and primarily with the tax authorities, who must proceed against the defaulting seller, rather than against the innocent purchasing dealer ...

CESTAT Mumbai held that demand of anti-dumping duty in terms of notification no. 15/2014-CUS(ABD) cannot be sustained since no evidences established that the goods were either manufactured or supplied ...