ITAT Mumbai rules on Section 36(1)(viia) deduction for banks, confirming it applies to total outstanding advances, including opening balances, citing High Court ...

Madras High Court upholds reassessment against Empee Holdings, affirming factual findings on interest-free loans to group companies and disallowing ...

Mumbai ITAT clarifies Section 54F capital gains exemption, ruling that co-ownership does not disqualify an assessee from claiming tax benefits on new residential ...

The ITAT Delhi addressed cross-appeals in Amit Gupta vs. ACIT, ruling on Section 54B deduction based on extended return filing dates and clarifying Section 54F exemption for jointly owned ...

Explore how board size influences corporate performance. This analysis examines various theories and empirical findings on board size, strategic change, risk, investment, and dividend ...

The Calcutta High Court ruled that taxpayers cannot be prejudiced by inadequate information in GST refund deficiency memos, ...

ITAT Cochin examines capital gains exemption validity under Section 54F and remands agricultural income assessment for ...

Madras High Court rules GST appeal limitation period begins from the physical dispatch date of the assessment order, not the order date. Appeal rejected for delay now to be heard on ...

Understand the latest ITR form changes for FY 2024-25, including expanded eligibility for ITR-1/4, new disclosure ...

CESTAT Delhi ruled that rent paid by PSV Polymers Pvt Ltd to its directors is exempt from service tax under RCM, citing ...

NCLT Delhi held that non-payment of outstanding lease rent falls under the ambit of ‘Operational Debt’ as defined under ...

Himachal Pradesh High Court allows J.C. International 100% profit deduction under Section 80-IC after substantial expansion, ...