ITAT Nagpur held that addition under section 69A of the Income Tax Act towards unexplained money not tenable in absence of ...

The Ministry of Corporate Affairs (MCA) issued a notification on May 7, 2025, enacting the Companies (Indian Accounting ...

The petitioner argued before the court that the show cause notice was issued with a pre-conceived mind and in violation of ...

Uttarakhand High Court held that order is invalid since the same is passed invoking the provisions of rule 96 (10) of the ...

ITAT Rajkot held that the reassessment notice under section 148 of the Income Tax Act has been issued without obtaining the ...

Assessing Responsibility of Independent Directors Review of V. Selvaraj v. Reserve Bank of India (2020) Overview A director ...

It is to be noted that interest will be calculated on the amount of input tax credit which is wrongly availed and utilized.

TDS concept: TDS stand for Tax Deducted at Source. It is an amount deducted by the payer at the time of payment such as ...

The principle of fiduciary duty has its basis in the theory of good faith. Between two individuals, one must safeguard the ...

The Authority’s ruling explicitly stated that the instant application is rejected in terms of Section 98 (2) of the CGST Act, ...

The Karnataka State Nursing Council, a statutory body involved in regulating nursing education and practice in the state, had ...

Heabal India Incorporation, had approached the AAR to determine the correct classification under the GST tariff and the ...