Observations of the candidates on the question papers of CA Final, Intermediate Foundation and Post Qualification Course – ...

New Law: A unified and detailed definition of “wages” is given. Broadly, it includes basic pay + dearness allowance + retaining allowance but excludes bonus, HRA, overtime, conveyance, and certain ...

Despite the clear legislative intent behind Section 87A, taxpayers have been receiving intimations under Section 143 (1) of ...

Vaddi argued that the foreign taxes paid in the USA were genuine and undisputed, and the delay in filing Form 67 was a ...

ITAT Pune held that application of cash received from unrecorded cash sales needs verification since assessee claims that it is applied for giving advance to the farmers for purchase of raw material ...

i. Availability of input tax credit on demo vehicles, which are motor vehicles for transportation of passengers having approved seating capacity of not more than 13 persons (including the driver), in ...

Delhi High Court held that initiation of reassessment proceedings by issuance of notice under section 148 of the Income Tax Act is not sustainable in law in as much as the same is barred by limitation ...

68.3 Stamp vendors across the country, by virtue of performing an important public duty and receiving remuneration from the Government for the discharge of such duty, are undoubtedly public servants ...

The CBDT has notified ITR-Form 3 for AY 2025-26 through Notification No. 41/2025 dated 30.04.2025, introducing significant ...

Delhi HC Clarifies ‘Any Person’ Under Section 122 (1A) GST: A Game-Changer for Tax Enforcement By Akash Verma, Sr. Standing Counsel for CGST ...

At first glance, the section may not appear to involve any technical complexities; however, upon actual application, several ...

Before the Tribunal, Dept argued that expenses should have been capitalised by the assessee.