Conclusion: Addition against unexplained cash deposit of ₹49.50 lakh was remanded back to AO for verification if the deposits were from business activities, the addition under Section 69A could not ...

The respondent’s argument focused on the company’s failure to file its income tax return for the assessment year 2014-15, based on which the reopening notice was issued. However, the Gujarat High ...

A Tax Invoice is a legal document issued by a registered supplier under GST. Rule 46 of the CGST and SGST Rules lays down the key details that must be included in a Tax Invoice excluding these special ...

As per the records of the Centralized Processing Cell (TDS), you have filed TDS Statement for 26Q, Quarter 2, F.Y. 2023-24; however, This TDS Statement has not been filed for Quarter 2 F.Y. 2024-25; ...

The Income Tax Department of India has introduced an innovative feature on its e-Filing portal called “Request for Order Giving Effect”. This new functionality allows taxpayers to submit requests ...

In a significant move to modernize India’s tax framework, the Union Cabinet has approved the new Income Tax Bill 2025, set to replace the existing Income Tax Act of 1961. This initiative aims to ...

It is definitely a matter of utmost significance to note that while ruling in a dowry harassment case, the Supreme Court in a most learned, laudable, landmark, logical and latest judgment titled PV ...

Assistant Commissioner (ST), holding that the absence of a signature is a fundamental defect that renders the order invalid.

The Telangana High Court reviewed a writ petition filed by Global Organisation for Development against the Commissioner of ...

The court ruled that the reassessment notice was invalid, emphasizing that once an authority determines that reassessment is unnecessary, it cannot reverse its decision arbitrarily without a valid ...

The ruling highlights the ongoing judicial scrutiny of reassessment proceedings under the amended Income Tax Act, 1961, particularly concerning the procedural and jurisdictional validity of notices ...

The appellant in all these appeals is aggrieved by the common order of the Writ Court, wherein, the Writ Court refused to entertain the writ petitions, in view of the alternative remedy that is ...