Month: October 2025
2,076 articlesCorporate Law
Corporate Law
SEZ Guidelines: Conversion of Non-Processing Area to Processing Area for IT/ITES SEZs
Income Tax
Income Tax
Assessment Void: ITAT Quashes Assessment as ITO Lacked Jurisdiction Above ₹30 Lakh Income Limit
Income Tax
Income Tax
Income Tax Jurisdiction Defect: ACIT Cannot Issue 148 Notice Below ITO’s Prescribed Monetary Limit
Income Tax
Income Tax
143(2) Notice Invalid: ITAT Quashes Assessment Due to Lack of ITO’s Inherent Jurisdiction
Income Tax
Income Tax
No Exempt Income, No 14A Disallowance: ITAT Rejects Addition and Share Capital Challenge
Income Tax
Income Tax
ITAT Bangalore Allows Foreign Tax Credit Despite Delay in Form 67 – Non-filing Along with Return is Only a Technical Lapse
Income Tax
Income Tax
ITAT Kolkata Holds Forex Derivative Loss is NOT Speculative – Allowed as Normal Business Loss
Finance
Finance
NPS Onboarding & KYC Guidelines: PFRDA’s Updated Process for PoPs
Income Tax
Income Tax
ITAT Kolkata Quashes Assessment for Invalid 143(2) Notice Issued in Wrong Format
Income Tax
Income Tax
