ITAT ruled that CIT(A) must examine admitted additional evidences before sustaining AO’s net profit estimation. Matter restored to AO for fresh determination.
Government initiatives, including PLI schemes and export missions, support resilience and growth in textile and apparel exports despite international tariff pressures.
Reduced GST on dairy, food processing, and agricultural inputs enhances competitiveness, increases revenue, and benefits cooperative members nationwide.
The NUDGE campaign targets fraudulent claims under sections 80G and 80GGC, helping taxpayers voluntarily revise returns and avoid penalties.
GCCs have evolved from support units to strategic hubs, boosting revenue, employment, and digital innovation across India’s major tech clusters.
Mandatory health checks, PPE, risk assessment, and emergency response systems improve protection for workers in high-risk industries.
Expanded coverage, minimum wages, and social security provisions enhance legal protection and income security for media and entertainment professionals.
New laws, fast-track courts, and national helplines enhance prevention, investigation, and protection of women and children.
Strict timelines and fast-track investigations under Bharatiya Nyaya Sanhita 2023 aim to deliver timely and fair justice nationwide.
The Tribunal examined whether GST could be included in gross receipts for presumptive income. It held that GST is a statutory levy with no income element and must be excluded under section 44BB.
