ROC Mumbai penalised the authorized signatory after financial statements were mistakenly filed in Form AOC-4 instead of AOC-4 ...
SAFEMA Tribunal held overseas online forex trading violated FEMA despite claims of ignorance, but reduced the penalty from ₹5 ...
The tribunal observed that the adjudication order merely stated conclusions without explaining the evidence against the ...
The Tribunal ruled that filing Form 9A is not required when a charitable trust sets off earlier years’ excess application ...
The tribunal clarified that limited education or lack of familiarity with foreign exchange rules cannot justify violations of ...
The Court emphasized that revisionary powers under Section 264 are broad and intended to correct mistakes causing injustice ...
The law treats orders as communicated when served through any valid mode under Section 169, including e-mail, portal upload, ...
The Tribunal held that capital gains arising from property transferred to a spouse without consideration must be taxed in the transferor’s hands under Section 64(1)(iv). Reassessment was invalid as ...
The Budget 2026 proposes shifting buyback taxation from dividend to capital gains. Promoters will face an additional tax to prevent tax arbitrage in corporate payout ...
ITAT held that addition under Section 69B based only on a loose sheet seized from a third party cannot be sustained when the assessee was denied cross-examination. The ruling treats such action as a ...
The updated TDS provisions reorganize multiple earlier sections into a simplified framework covering salary, resident ...
Courts have clarified that Section 79 of the GST law is a recovery mechanism that can be invoked only after tax liability is adjudicated or self-assessed and remains ...
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