Day: February 6, 2026
118 articlesCorporate Law
Corporate Law
Section 29A Mandate Can Be Extended Even After Award – Late Award Is Unenforceable, Not Void
Income Tax
Income Tax
No TDS on Overseas Commission; Section 40(a)(i) Disallowance Deleted, Revenue Appeal Dismissed
Income Tax
Income Tax
Union Budget 2026: A Chartered Accountant’s Perspective
Finance
Finance
Article 227 Cannot Be Used to Strike Off Plaint When CPC Remedy Exists – SC Restores Suit
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
SEBI
SEBI
SEBI Proposes Easier Rules for REITs and InvITs to Cut Compliance Friction
Income Tax
Income Tax
Section 148 Notice Served on 01-04-2021 Invalid; Re-opening Quashed for Non-Compliance with 148A
Income Tax
Income Tax
Crypto Loan Interest = Cost of Acquisition; Deduction Allowed Despite Section 115BBH
Income Tax
Income Tax
143(1) Adjustment Without Prior Intimation Invalid; CPC Action Quashed
Income Tax
Income Tax
Golden Harvest Scheme Discount ≠ Interest; No TDS U/s 194A, 201 Default Quashed
Income Tax
Income Tax
Commission Agent Theory Accepted; Entire Bank Credits Not Taxable U/s 68
Income Tax
Income Tax
Repayment of Own Deposit ≠ Deemed Dividend; 2(22)(e) Not Attracted
Income Tax
Income Tax
Capital Account Credit From Partnership Firm Write-Back Not Taxable as Cash Credit: ITAT Mumbai
SEBI
SEBI
