1. Minor procedural lapses should not lead to denial of 12AB registration if the trust’s charitable activities remain genuine ...

ITAT Nagpur held that rejecting application for registration u/s. 10 (23C) of the Income Tax Act for the acts which have not ...

The implementation of GST in India has significantly impacted branch transfers within the textile industry, where the ...

ITAT Raipur held that there were justifiable reasons for the assessee firm of having remained unaware about the on-going ...

ITAT Delhi held that rejection of claim of exemption under section 11 of the Income Tax Act for mere non-fling of Form 10B is not justifiable since filing of Form 10B is directory in nature and the ...

Delhi High Court held that cash is explicitly excluded from the definition of goods provided u/s. 2 (52) hence seizure of cash and other valuable u/s. 67 of the CGST Act, 2017 is not tenable.

ITAT Mumbai held that person who stayed out of India for the purpose of employment and/ or in search of employment will be considered as non-resident provided the stay out of India is more than 182 ...

ITAT Jaipur held that reasons recorded for selecting case for scrutiny never mentioned that case was selected for limited scrutiny hence approval for conversion not required. Matter remanded to CIT (A ...

Having aggrieved by the said order of the Assessing Officer, the assessee preferred an appeal before the CIT (A). The CIT (A) held that there is no infirmity in the order of the Assessing Officer in ...

Assessee is a charitable institution who filed its return of income which was processed u/s 143 granting exemption u/s 11.

Effect of this Notification: The Import Policy of “Roasted Areca Nuts” falling under ITC (HS) Code 08028090 and 20081920 is revised from “Free” to “Prohibited” and Import shall be free if CIF Value is ...

Following the introduction of the Income Tax Bill 2025 in Parliament, ICAI has expressed its strong support for the proposed ...