Starting April 1, 2025, businesses with multiple GST registrations must obtain a separate ISD registration to distribute ...

The ITAT ruled that unaccounted receipts from known business debtors can't be taxed as unexplained money under Section 69A, ...

Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, ...

SC rules tax officer must pass reasoned order under Section 129(3) even after payment, ensuring appeal rights are preserved ...

Understanding the difference between 'listed company' (Companies Act) and 'listed entity' (SEBI LODR) is crucial for ...

ITAT Cuttack held that reassessment proceedings cannot be sustained since issue already considered during original assessment ...

CBDT Circular 10/2025 allows reprocessing of income tax returns erroneously marked "Invalid" by CPC, extending the Section ...

SEBI's consultation paper proposes amendments to IPO regulations, including revised anchor investor rules, new reservations ...

The ITAT Lucknow bench deleted an addition made under Section 69A, ruling that a cash deposit from the assessee's wife's withdrawals was a sufficiently explained ...

SC ruled that entities for general public utility can claim income tax exemptions, provided any incidental business or trade receipts do not exceed 20% of their total ...

The Delhi High Court upheld that exemptions under Sections 54 and 54F are applicable even if a reconstructed property contains multiple independent residential ...

The ITAT ruled that an assessment initiated before an assessee's death is not void. It remanded the case, directing the AO to re-do the assessment in the legal heir’s ...