The issue is whether gold’s sharp rise is sudden or structural. The data shows a steady climb driven by global uncertainty, ...

The issue was whether the appellate authority could bypass jurisdictional objections by remanding the case. The tribunal held ...

The regulator has opened a three-month window allowing funds to extend expired or expiring PPMs. Eligible schemes can secure ...

A consultation proposes mapping legacy authorized services to GST SAC codes to fix invoice mismatches and ambiguity. The key ...

ITAT Mumbai held that goodwill arising from slump sale of a going concern is a depreciable intangible asset under section ...

Courts have held that once TDS is deducted from salary, the employee cannot be asked to pay tax again merely because the ...

The issue was whether entire brokerage receipts credited to a bank account could be taxed as income. The Tribunal held that ...

The ITAT held that when reassessment is annulled for jurisdictional defects under the faceless regime, the connected concealment penalty cannot ...

The issue was whether additions could be made for an unabated year without any seized material. The Tribunal held that in the absence of incriminating evidence found during search, the assessment ...

The tribunal held that once penalty is imposed for non-maintenance of books, a second penalty for non-audit cannot be levied. Levy of section 271B was held to be impermissible double ...

Holding in favour of the assessee, the Tribunal clarified that high-rate taxation under section 115BBE requires clear proof of bogus receipts. Suspicion based on third-party searches is ...

The tribunal has instructed registries not to flag defects of form that do not affect merits. This eases compliance during early portal ...