The Tribunal held that TDS credit cannot be denied when Form 16 confirms deduction and deposit of tax. The AO was directed to grant full credit after ...

The Tribunal held that the prohibition order no longer had effect because the broker’s Mumbai registration expired, rendering the appeal infructuous. With no surviving cause of action, the order ...

Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under ...

Court held that Wheat Gluten falls under same classification as Wheat Flour for DFIA purposes. It quashed customs orders denying exemption, noting authorities must follow binding CESTAT ...

Taxpayers must furnish bank account details within 30 days of registration or before filing GSTR-1/IFF. Non-compliance may lead to GST registration ...

RBI amends FEMA regulations to allow exporters 15 months, up from nine, for repatriating export proceeds, providing greater ...

The Tribunal held that complimentary room stays and discounts provided by a hotel lessee to the lessor formed part of the consideration for renting services. The non-monetary benefits were held ...

Raipur ITAT remanded the section 68 addition of ₹14.3 lakh, observing that NFAC/CIT(A) failed to examine confirmations, ITRs, ...

The SC invalidated 50-year age and 25-year practice requirements for advocates and CAs, reaffirming merit-based eligibility and protecting tribunal ...

The Court held that a reassessment notice issued to an entity that had ceased to exist after conversion into an LLP was invalid. The ruling confirms that tax proceedings cannot continue against ...

DRAT Chennai held that mortgage created on the basis of copy of the sale deed is not legal. Accordingly, mortgage created in favour of the Punjab and Sind Bank based on copy of the sale deed is held ...

ITAT emphasised that valuation must reflect circumstances on the transaction date. AO cannot use hindsight or later valuations to make additions under Section ...