However, sweeping changes have been proposed in the Union Budget 2025 relating to simplification and rationalisation of TDS/TCS provisions. These changes mainly relate to rationalisation of threshold ...

यह कि अधिवक्ता संरक्षण अधिनियम में कई प्रमुख प्रावधान शामिल होने चाहिए, जिससे इसे प्रभावी तरीके से लागू किया जाए।जैसे 1. फास्ट-ट्रैक कोर्ट: अधिवक्ताओं के विरुद्ध हिंसा के मामलों से निपटने के लिए फास्ट ...

Chandigarh recently ruled on an appeal filed by Manav Nirman Sansthan against the order dated 12.09.2023 by the Commissioner of Income Tax (Exemption), Chandigarh (CIT(E)). The CIT(E) had rejected the ...

The petitioner was served with the assessment order, in Form GST DRC-07, vide Ref. No.ZD370624035554A, dated 26.06.2024, ...

State Tax Officer, the Orissa High Court addressed the challenge against the cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner contested the show cause ...

Under Section 250 (2) of the Income Tax Act, 1961, an appellant has the right to be heard, and denying this violates principles of natural justice. ITAT Mumbai set aside the CIT (A)’s order and ...

Based on these precedents and considerations, this Court concludes that the withholding of sensitive information in the present case is justified and does not breach the principles of natural justice ...

In conclusion, the ITAT dismissed the appeal in light of the ongoing settlement under the Vivad Se Vishwas Scheme 2024, while leaving room for its revival if the settlement was not successful. The ...

2. The only issue raised by the assessee in the various grounds of appeal is against the invalid exercise of jurisdiction u/s 263 of the Income-tax Act, 1961 (the Act) by the ld. PCIT, thereby ...

Kolkata has remanded the case of Anup Nayak vs. CIT (Appeals) for reassessment after a ₹12 lakh disallowance under Section 40(a)(ia) of the Income Tax Act. The dispute arose when the Assessing Officer ...

Observing procedural lapses, ITAT ruled that the penalty appeal should also be reconsidered in light of the fresh adjudication of quantum additions. The Tribunal restored the case to CIT (A), ...

4. In appeal, the ld. CIT (A) rejected the claim of the Assessee u/s 54F of the Act, observing that the Assessee had construed the house on the land which was owned by his mother Jabra Devi. He, ...