Gujarat High Court held that reassessment order passed under section 148 of the Income Tax Act is liable to be quashed and set aside due to non-consideration of the reply in the assessment order.

ITAT Chennai held that liability to deduct Tax Deduction at Source [TDS] arise only on the amount of actual payment and not on the provision made. Accordingly, TDS liability reduced to that extent and ...

Chhattisgarh High Court held that reasonable cause has been shown for non-compliance with the provisions contained in Section 269T of the Act and further it is not disputed that the transaction is ...

If the EV is purchased and used for business purposes, depreciation can be claimed as per standard provisions under Section 32 of the Income Tax Act. There is no separate depreciation rate for EVs in ...

Agency Authorized to issue Certificate of Origin (Non — Preferential) — regarding. In exercise of powers conferred under paragraph 2.04 of the Foreign Trade Policy (FTP) 2023, the Director General of ...

Customs dated 30th May 2025, amending prior customs notifications related to specified agricultural imports. The government has extended the exemption condition on imports of Yellow Peas (HS 0713 10 ...

NCLAT Delhi held that statutory provisions of section 43 of the Insolvency and Bankruptcy Code [IBC] empowers resolution professional to file application for avoidance of preferential transactions.

13. From the aforesaid judgments, it is clear that once the Court declined to condone the delay and/or dismissed the appeal of the Assessee in limine for want of limitation, then the Court is not ...

Delhi High Court held that addition towards unexplained credits against companies used as a conduit for routing accommodation entries is not justified since they are not ultimate beneficiaries.

If your company has defaulted under any provision of the Companies Act, 2013, it is advisable to voluntarily rectify the default and apply for compounding to avoid the consequences of legal action.

Let’s begin with what critical thinking truly means.

Your client is not just looking for numbers. They are looking for meaning behind those numbers. By understanding their vision, fears, and personal motivations, you become part of their core team — ...