1.1 The importer intending to import through personal carriage mode, shall file the Bill of Entry (BE) prior to Arrival appropriately indicating “Personal carriage” and self-assess duty, giving the ...

ITAT Chennai held that exemption under section 11 of the Income Tax Act is allowable inspite of certain errors while filing form 10B since the claim is supported by audited financials, revised audit ...

Customs, amending Notification No. 22/2022-Customs. This amendment, effective from April 1, 2025, involves substituting Table I of the principal notification. The change is made under the powers ...

Gauhati High Court held that addition merely on the basis of retracted statement without any other relied upon evidence/ material is not sustainable since retracted statement cannot be termed as ...

Tribunal Upholds Acceptance of Additional Documents in Local Language, Rejects AO’s Addition u/s 69A : ITAT Bangalore ...

Jaipur bench, has provided relief to Pushpa Vidya Niketan Samiti by deleting additions made by the Assessing Officer (AO) on account of alleged suppressed school fees for the assessment years 2015-16, ...

3. Hence, as a last facilitation measure, the transitional provisions for the SCMTR is being extended till 31.05.2025, so that the interim time available be gainfully utilized by all the stakeholders ...