The ITAT Bangalore quashed a Section 263 revision order concerning a Section 54F deduction, citing insufficient inquiry by ...

SC rules that nominees under Section 109A of the Companies Act do not gain absolute ownership of shares, preserving legal ...

Understand the importance of correct formats for Section 143(2) scrutiny notices. Learn how non-compliance impacts tax ...

RBI now permits investment vehicles to issue partly paid units to foreign investors, addressing prior ambiguity and ...

Learn about TDS Return Form 27Q for non-salary income of non-residents, including due dates, penalties, and interest on late ...

Allahabad High Court quashed a Section 74 SCN derived from a Section 73 SCN, ruling it lacked jurisdiction without specific ...

Learn how to set up a charitable trust in India in 2025. This guide covers trust registration, deed drafting, documentation, ...

Madras High Court held that re-assessment notice and order thereof issued under section 148 of the Income Tax Act are valid since the same are issued within extended time limit in view of Taxation and ...

ITAT Ahmedabad deletes arbitrary disallowances under Section 40A(2)(b), emphasizing AO's burden to prove excessiveness in related party ...

Gujarat High Court quashes Income Tax Act Section 148 notices for AY 2015-16, citing Supreme Court precedents on time-barred ...

Madras High Court held that in terms of section 129(2)(c) of Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS], department empowered to withdrawn the benefit as in case of ‘voluntary ...

The Punjab and Haryana High Court examined the Commissioner of Income Tax's powers under Section 263, emphasizing the conditions for exercising revisional ...