ITAT Bangalore rules that issuing a notice under Section 143(2) of the Income Tax Act is mandatory for valid assessment after reopening a case. Key ruling details here.
Learn how the P/E ratio can guide your mutual fund investments. Understand its significance in stock selection, portfolio valuation, and market timing.
Explore why penalties should not be imposed on estimated income, supported by legal rulings and principles ensuring fair tax administration.
Learn the step-by-step procedure for shifting a private company’s registered office from one state to another, including board resolutions, filings, and advertisements.
Discover the new IGST refund rules for upward price revisions on exports. Learn about the updated process, eligibility, and practical implications.
Learn how to convert an OPC into a public limited company with our comprehensive guide, including steps, approvals, and documentation required.
Explore how the NCLT’s inherent power to recall orders under the IBC ensures justice by addressing procedural errors. Learn about key judgments and legal interpretations.
Explore Section 128A of the CGST Act, detailing the conditional waiver of interest and penalties for demands under Section 73. Understand eligibility and conditions.
Explore the applicability of res-judicata in tax matters. Understand its relevance in taxation, case law, and judicial precedents.
Rajasthan High Court dismisses Revenue appeals in PCIT vs. Sonal Jain, finding no substantial legal questions. Tribunal order stands.
