“12. A bear perusal of Section 354, IPC reveals that for it to apply, the offence must be committed against a woman; criminal ...

The amendment excludes taxpayers registered under the composition levy scheme from the reverse charge mechanism applied to ...

Madras High Court held that provision for leave salary is not allowable as deduction under section 43B (f) of the Income Tax Act since deduction of actual payment is allowable and not of provision.

The Assessee has preferred the captioned appeals by challenging the orders dated 31.03.2023 wherein the Ld. Commissioner of Income Tax (Exemption) (“CIT (E) for short”) has rejected the registration ...

The assessee on show cause resisted the proceedings by filing a response. According to the assessee there was no intent to ...

5. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be ...

ITAT Ahmedabad held that invocation of Revision proceedings under section 263 of the Income Tax Act after approval of the Resolution Plan by NCLT is against the Provisions of Law. Accordingly, ...

The term ‘Banking Business Hours’ are the minimum number of hours that IBU shall provide services from its premises in IFSC.

Mohanty Enterprises case, which allowed the revocation of cancellation for entities willing to comply with tax obligations.

The assessee contended before the Commissioner of Income Tax (Appeals) [CIT (A)] and subsequently the ITAT that sufficient ...

Held: In the instant case, the disallowance of interest expenses was made by AO by taking view that assessee had shown unsecured loan of Rs. 16,36,297/- and had also given loan and advances of Rs. 11, ...

Madras High Court held that disallowance of input tax credit for A.Y. 2019-2020 since claims has been lodged beyond the ...