The launch of MoonX marks BYDFi’s official entry into the “Dual Engine Era” of both Centralized Exchange (CEX) and ...

In the case of Kalmar India Private Limited vs Union of India & Others, the Bombay High Court addressed a prolonged delay in the implementation of an income tax refund order dated March 4, 2021. The ...

Re-examination of Section 11 Deduction for Hotel and Restaurant Association ...

Conclusion and Outcome: The High Court held that the addition sustained by the ITAT lacked evidentiary basis and was founded on unwarranted suspicion. The assessee had duly discharged the onus placed ...

Kerala High Court held that passing of order and classifying account of petitioner as fraud without following Master Directions on Frauds and without furnishing a copy of the audit report is not ...

ITAT Surat held that the application in Form No.10AB u/s 80G (5) of the Income Tax Act cannot be dismissed as barred by limitation in view of CBDT circular 7/2024 dated 25.04.2024. accordingly, matter ...

ITAT Ahmedabad held that donation to, Shri Arvindo Institute of applied scientific research, which is not recognised research institute is not eligible for deduction under section 35 (1) (ii) of the ...

Thus, the time-limit for issuance of SCN in non-fraud or non – suppression cases is 2 years and 9 months from the due date of filing Annual Return for the Financial Year to which the demand pertains ...

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-14, Kolkata, (hereinafter the ‘Ld. CIT (A)’), dt. 25/06/2018, passed u/s 250 of the ...

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-14, Kolkata, (hereinafter the ‘Ld. CIT (A)’), dt. 25/06/2018, passed u/s 250 of the ...

Conclusion: Refund of Special Additional Duty (SAD) was allowable despite the claims being filed beyond the one-year limitation period prescribed under the amended notification as procedural delay ...