ITAT Delhi held that payments made by an employees’ welfare society to members, including death claims and...
Income Tax
The tribunal ruled that reassessment proceedings for a period prior to the approval of an NCLT resolution...
The Supreme Court refused to condone a delay of 262 days in filing the Special Leave Petition...
ITAT Mumbai held that reassessment initiated without approval from the correct authority under Section 151 is invalid....
The Supreme Court upheld the invalidation of an assessment order issued in the name of a company...
The Income-tax Act, 2025 introduces Form 141 to replace Form 26QB from April 2026. The change aims...
The new Income-tax Act, 2025 retains the obligation to maintain books of account under Section 62. Businesses...
The Tribunal held that capital gains from property transferred to a spouse without consideration must be taxed...
The Tribunal held that reopening beyond three years requires sanction from higher authorities under Section 151(ii). Since...
The Tribunal held that Section 269SS does not apply when cash is received as part of final...