Appeal was partly allowed as ground no. 2 and 3 was dismissed as infructuous.

FRATERNITY assuring the dignity of the individual and the [unity and integrity of the Nation] [Substituted by the ...

ITAT Bangalore held that matter of rejection of registration under section 12AB of the Income Tax Act is liable to be ...

Institute of Chartered Accountants of India (ICAI) held its Convocation Ceremony on February 6-7, 2025, across 13 locations, ...

The Income Tax Appellate Tribunal (ITAT) Mumbai ruled in favor of Ramlal G Suthar, quashing the reassessment order under Sections 147 r.w.s. 1 ...

Orissa High Court reviewed a revision petition challenging the legality of an order passed by the Additional Chief Judicial Magistrate (Special Court), Cuttack, in a case under Sections 276B and 278B ...

3. CIT (A) deleted the addition holding that the discount paid by the assessee to CFSA cannot be held to be interest and therefore, provisions of Section 40 (a) (i) of the Act would not apply.

Rules, 2014 contain Provisions for applicability of Cost Records and Cost Audit. Rule 3 of these rules, contain two tables. Table A for Regulated Sector and Table B for Non Regulated Sector. These ...

Orissa High Court addressed multiple writ petitions challenging orders passed under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Odisha Goods and Services Tax Act, 2017 (OGST Act).

(ii) The Assessing Officer failed to appreciate that as per the DTAA, gains in respect of shares acquired post 4.2017 are taxable as per the Act and that these are the only losses which are carried ...

The appellant contended that the Adjudicating Authority had permitted the withdrawal of the liquidation application without a CoC resolution, making the decision invalid. However, NCLAT noted that the ...

In the recent ruling ITAT held that deduction u/s 54B would not be applicable in case land was not used for agricultural purposes in two years preceding date of transfer.