ITAT Hyderabad held that re-assessment under section 148 merely based on borrowed satisfaction, without any independent ...

NCLAT Delhi held that failure of reconciliation of accounts qualifies as pre-existing dispute. Thus, order admitting ...

Madras High Court held that re-opening u/s. 148 read with section 147 of the Income Tax Act not sustained as there is no ...

3. As only Non-IT ITeS units of SEZs are mandated to onboard on the ICEGATE as of now and Developers. Co-developers and IT ...

Bombay High Court has ruled in favor of the Principal Commissioner of Income Tax (PCIT) against Drisha Impex Pvt. Ltd., ...

1. These Directions shall be called Reserve Bank of India (Co-Lending Arrangements) Directions, 2025. 2. These Directions shall come into force with effect from their date of final issuance. 3. These ...

The Reserve Bank of India has issued draft directions to streamline and regulate non-fund based (NFB) credit facilities, such as guarantees and letters of credit, across all regulated entities (REs) ...

Reserve Bank of India (Lending Against Gold Collateral) Directions, 2025 ...

ITAT Mumbai held that presumptive taxation scheme under section 44AD of the Income Tax Act is duly applicable to nursing home since the assessee cannot be classified as a ‘person’ engaged in the ...

ITAT Delhi held that discount on issue of Employee Stock Ownership Plan [ESOP] is allowable as deduction under section 37 of the Income Tax Act. Accordingly, additional claim of ESOP expense allowed.

Directions, 2025 Securitisation of stressed assets involves transactions where risk of recovery in stressed assets is distributed, among investors, by repackaging such assets into tradeable securities ...

ITAT Nagpur held that application of section 69A for addition towards unexplained money misconceived as assessee was not ...