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Understand PPF early withdrawal rules, including partial access, premature closure conditions, applicable penalties, and alternatives like loans against PPF.
ITAT Hyderabad held that for the invocation of section 92BA of the Income Tax Act, there is no necessity for the assessee for opting/ claiming the deduction U/s. 80IA of the Income Tax Act. Accordingly, appeal of the assessee dismissed.
Supreme Court dismisses appeal, affirming ITC refund claims for inverted duty structure prior to July 18, 2022, cannot be denied based on filing date.
In the ever-evolving field of mergers and acquisitions (M&A), hostile takeovers are notable for being some of the most dramatic and contentious corporate strategies. Unlike amicable mergers or negotiated acquisitions, hostile takeovers occur without the consent of the target company’s management or board of directors.
Confused between daily, weekly, monthly or quarterly SIP? Learn how each frequency affects cash flow, rupee cost averaging, and your financial goals.
ITAT Ahmedabad held that addition on account of cash credit in the current year cannot be sustained where department had accepted the re-payment of loans in subsequent year. Accordingly, addition confirmed by CIT(A) deleted and appeal allowed.
NCLT Delhi held that alleged debt falls below the minimum threshold limit of Rs. 1 Crore as laid down under section 4 of the Insolvency and Bankruptcy Code, 2016 and hence section 9 application for initiation of CIRP dismissed.
Calcutta High Court held that invocation of extended period of limitation without establishing wilful mis-statement and suppression of material facts with intent to evade payment of tax is not justifiable. Accordingly, entire order passed by adjudicating authority is set aside.
Pursuant to the search operation, a show-cause notice was issued to the appellants as required u/s. 127 of the Act, proposing to centralise the income tax files relating to the appellants to the Central Circle in Kolkata.
