Key mistakes taxpayers should avoid when choosing between old and new tax regimes for FY 2026-27, including deductions, deadlines, and ...

Women’s Reservation under the Constitution (One Hundred and Sixth Amendment) Act, 2023 – Complete Q&A with Examples Q. What is the purpose and commencement provision of the Constitution (One Hundred ...

ITAT Kolkata remands case on disallowance of subcontractor expenses, stressing need for evidence, due diligence, and verification of ...

Supreme Court holds safe road passage integral to Article 21 and issues nationwide directions on highway safety, enforcement, and infrastructure ...

Article discusses role of love, empathy, and communication in human relationships, highlighting understanding, compassion, and mindset in achieving ...

The Tribunal held that strict correlation between withdrawals and deposits is not required under Section 69. It ruled that reasonable cash availability and explanation based on probabilities is ...

Section 54/54F deduction allowed by ITAT Bangalore despite incomplete documents, as substantive investment in house construction was proven through JDA, sample bills, and bank records-technical lapses ...

Reassessment quashed by ITAT Bangalore as failure to pass a speaking order on objections violated mandatory procedure under Sections 147/148, rendering entire proceedings invalid in ...

The issue was whether a show cause notice could be issued under a rule already omitted. The court stayed the notice, holding ...

The issue involved taxing capital gains from a development agreement in multiple years. The court held the same income cannot be taxed twice and set aside the addition subject to ...

The Tribunal held that addition under Section 41(1) cannot be made without proof of actual cessation of liability. It found that mere non-payment or absence of confirmation is insufficient to ...

A dormant company faced massive compliance costs due to years of non-filing. The case highlights that inactivity does not ...