Month: January 2026
2,391 articlesIncome Tax
Income Tax
Mechanical U/s 153D Approval Voids Entire Search Assessment
CA, CS, CMA
CA, CS, CMA
ICAI Cannot Punish on Allegations Never Made in Complaint
DGFT
DGFT
DGFT Allows Free Import of Low Ash Metallurgical Coke
Income Tax
Income Tax
No Corroboration, No Tax: Diary-Based Search Additions Deleted
Income Tax
Income Tax
Mere existence of related-party transaction does not trigger s.40A(2)(b)
Income Tax
Income Tax
Rectification Rejected as U/s 143(1) Intimation Had Attained Finality
Income Tax
Income Tax
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Income Tax
Income Tax
Local Authority Status of DDA Defeats TDS on Ground Rent
Income Tax
Income Tax
Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
Company Law
Company Law
