2. The above declaration shall have to be filed separately for each ”.

CENTRAL TAX on January 23, 2025, implementing a decision from the 55th GST Council meeting regarding the waiver of late fees ...

ITAT Mumbai, in its decision on the appeal by the Revenue, upheld the CIT (A)’s order that had partly allowed the appeal of Welspun Steel Limited regarding the disallowance made under Section 14A of ...

Parmar (Jain), the Bombay High Court addressed an appeal concerning alleged bogus purchases. The Revenue argued that the ...

In the case of Satya Prakash Singh Vs State of Jharkhand, the Jharkhand High Court addressed the issue of anticipatory bail ...

DCIT, the Bombay High Court examined the legality of reopening assessments under Section 148 of the Income Tax Act. Bennett ...

In view of the above, the Hon’ble High Court has held that the impugned order passed by the respondents is in violation of ...

This ruling underscores the principle that penalties under Section 271 (1) (b) must be applied judiciously, aligning with the law’s intent to deter non-compliance without undue repetition. The ...

In the case of Charu Modi Bhartia Vs DCIT before the ITAT Delhi, the tribunal overturned a penalty levied under Section 271(1 ...

Kerala High Court held that revisionary proceedings by PCIT u/s. 263 rightly exercised since claim of provision for bad and doubtful debts was assumed by assessing officer to be correct without ...

ITAT Agra held that addition towards interest paid on CC is liable to be deleted since interest free advance given to potato growers (farmers) were out of the business expediency. Accordingly, ...