Supreme Court dismissed the challenge, leaving intact the High Court ruling that registration under Section 12AA could not be denied when the institution’s educational objectives and utilization of ...

Tribunal held that amounts incurred as authorized pure-agent payments could not form part of taxable value. The ruling clarifies that failure to interpret Rule 5(2) correctly invalidated the ...

Learn why returning NRIs must file the FA Schedule, what assets to report, and how compliance protects against penalties under Indian tax ...

Understand how Section 160 allows non-retiring individuals to contest for directorship, promoting transparency and fresh leadership in corporate ...

Learn how the Digital Personal Data Protection Act, 2023, and Rules, 2025 regulate personal data collection, processing, and security, ensuring individual privacy and ...

Tribunal condoned a 938-day delay after finding that the appeal was incorrectly dismissed as withdrawn under VSVS. The case was remanded to the CIT(A) for a fresh decision on the additions made under ...

Explains how Section 113 mandates surcharge on undisclosed income despite missing references in earlier Finance Acts. Clarifies legislative intent to tax high-income ...

ITAT Lucknow restored the reassessment u/s 147 after holding that CIT(A) misread the AO’s findings and wrongly assumed verification of books and cash deposits. The Tribunal found the appellate order ...

ITIRS 2018 encourages citizens to report substantial tax evasion, guaranteeing confidentiality and structured rewards. False reporting is punishable, and irrecoverable taxes are excluded from reward ...

The High Court set aside a GST order against Sanjay Medicos, granting the petitioner time to reply to the SCN and a personal hearing, while leaving notification validity to the Supreme ...

The Court held that Form 9A was not applicable to Assessment Year 2015–16 and that the option under Section 11(1) had been validly exercised through Form 10B and the return. The rejection order was ...

The Tribunal held that section 13(1)(b) did not apply to a trust formed before 1961 and directed grant of registration. The key issue was whether activities for a Scheduled Caste community invalidated ...