Understand Section 79 of the Income Tax Act, 1961, concerning loss set-off in closely held companies. Explore judicial ...

Understand the GSTAT Procedure Rules, 2025, effective April 24, 2025. This guide covers filing appeals, Registrar functions, required documents, and Tribunal ...

Delhi High Court held that enhanced credit under GST regime by revising TRAN-1 based on revising manually excise return within specified time limit is acceptable. Accordingly, order quashed and appeal ...

ITAT Raipur deletes additions for bogus purchases and short yield in P.D. Rice Udyog case, citing lower purchase rates and ...

Resignations of Independent Directors raise concerns over their autonomy in promoter-led firms. A legal and governance review ...

If a company (including a Public Limited Company) wants to voluntarily wind itself up these days, it's almost entirely ...

ITAT Lucknow directs re-assessment for Ashok Kumar's petrol pump business, citing denial of natural justice due to exclusive ...

Understand the taxability of royalty income for German companies in India, DTAA applicability, and the procedure for claiming ...

India Post to freeze matured Small Savings Scheme accounts (MIS, SCSS, TD, KVP, NSC, RD, PPF) not closed within three years ...

ITAT Delhi held penalty u/s 271(1)(c) unsustainable as 54F exemption failed due to builder delay, not taxpayer’s fault. Full ...

In commercial law, possession often trumps ownership when it comes to liabilities, obligations, and remedies. This ...

The ICAI Disciplinary Committee has reprimanded CA. Rajiv Ranjan and fined him Rs. 25,000 for professional misconduct and ...