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

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

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

Despite confirmation that the petitioner had deposited the disputed amount, the authorities maintained that manual ...

Income Tax notices to non-existent company were void ab initio & cannot be rectified under Section 292B: Bombay HC ...

Bombay High Court heard a petition filed by Hiralal H. Malu, the legal representative of his late wife, Shakuntala Malu, regarding the return of seized jewelry. The Income Tax Department had seized ...

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.

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 ...

(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 ...

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).

Summary: Conveyance refers to the legal transfer of land and building ownership from the developer to the housing society. As per Section 11 of the Maharashtra Ownership Flats Act (MOFA), 1963, ...

The ruling highlights the ongoing judicial scrutiny of reassessment proceedings under the amended Income Tax Act, 1961, particularly concerning the procedural and jurisdictional validity of notices ...