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 ...

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

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 ...

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 ...

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 ...

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 ...

Gurugram, one of India’s leading real estate destinations, is witnessing a growing demand for RERA-registered agents due to ...

In this article, we differentiate the credit note issued for B2B supply Vs B2C supply and how to deal with credit note issued under GST; Now, the functionality/ facility of invoice management system ...

While a logo can be both copyrighted and trademarked, copyright protects the artistic design, while trademark protects the brand name or symbol. To copyright a logo, you need to create an original ...

This appeal of the assessee is directed against the order of refusal to grant registration u/s 12AB of the Income-tax Act, 1961 [‘ the Act ’ hereinafter] passed by the learned Commissioner of Income ...

NCLAT Delhi held that when the plan is not implemented by Successful Resolution Applicant (SRA), Performance Bank Guarantee can be statutorily invoked. Thus, dismissal of appeal by SRA justified.