The Council capped regional CPE seminar hours and allowed shorter technical sessions for major events, while empowering the CPE Chair to grant relaxations.
The notification exempts defined categories of income of a legal services authority, while warning that violations may lead to penalty and withdrawal of relief.
ITAT ruled that unverified electronic records recovered from a third party do not constitute reliable evidence of cash payments. Additions based solely on such data were deleted.
The High Court ordered a judicial inquiry after finding the State’s death audit on a water contamination incident vague and unsupported, stressing accountability and public health safeguards.
The Tribunal held that interest earned from deposits with co-operative banks qualifies for deduction under section 80P. Such interest does not lose its character as business income of an eligible co-operative society.
The Tribunal held that receipts already offered under the presumptive scheme cannot be taxed again as unexplained money. Once income is declared under section 44AD and supported by surrounding facts, section 69A has no application.
Detailed overview of corporate tax rates, surcharges, and MAT for AY 2021-22 to AY 2025-26, applicable for various domestic and manufacturing companies.
The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismissal, holding that serious integrity breaches justified the penalty and warranted no judicial interference.
The issue involved an ex parte GST assessment raised against an unregistered contractor due to incorrect reliance on WAMIS data. The High Court quashed the demand after the State admitted confusion with another registered person of the same name.
The appellate tribunal upheld approval of a resolution plan, rejecting challenges by operational creditors. The ruling reaffirms that courts cannot interfere with the commercial wisdom of the CoC if statutory requirements are met.
