Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, ...

SC rules tax officer must pass reasoned order under Section 129(3) even after payment, ensuring appeal rights are preserved ...

ITAT Cuttack held that reassessment proceedings cannot be sustained since issue already considered during original assessment ...

CBDT Circular 10/2025 allows reprocessing of income tax returns erroneously marked "Invalid" by CPC, extending the Section ...

Understanding the difference between 'listed company' (Companies Act) and 'listed entity' (SEBI LODR) is crucial for ...

SEBI's consultation paper proposes amendments to IPO regulations, including revised anchor investor rules, new reservations ...

Learn about the ITAT Mumbai's ruling in the P&G case, which found that reimbursement for ESOP and ISOP plans is a deductible business expense, not a capital or contingent ...

Learn how to effectively prepare for a GST departmental audit. This guide covers key reconciliations, required documents, and strategies for managing tax ...

Punjab & Haryana HC rules ITC cannot be blocked beyond 10% of tax demand at interim stage. Refers to K.J. International and divergent High Court ...

ITAT Delhi held that addition under section 69A of the Income Tax Act towards cash deposited during demonetization period deleted to the extent of cash sales which is accepted. Accordingly, appeal ...

ITAT Pune held that interest income earned by cooperative society on deposits made out of surplus funds with cooperative banks qualifies for deduction under the provisions of section 80P(2)(a)(i).

ITAT Pune held that addition by invoking provisions of section 43CA of the Act cannot be sustained since the difference between the Stamp Duty Value and agreement value is less than the allowable ...