The Tribunal held that redevelopment involved transfer of the entire immovable property, entitling the assessee to indexed cost on the full asset. Restricting indexation to 22.5% land share was ruled unsustainable.
NCLAT held that provident fund dues assessed during moratorium under Section 14 IBC cannot be admitted in CIRP. The resolution plan providing ₹5,000/- was upheld.
The Court held that though portal upload is valid service, failure to provide effective opportunity and personal hearing vitiated the assessment order.
The High Court quashed a Section 148 notice issued after the surviving limitation period, holding it time-barred under Supreme Court rulings in Ashish Agarwal and Rajeev Bansal.
Section 54F Deduction Remanded as Tenants’ Affidavits Suggest Commercial Use of Properties, No Addition Without Corroborative Evidence: ITAT Deletes ₹50 Lakh On-Money Addition in Property Deal and Presumption Under Section 132(4A) Cannot Be Applied Against Assessee When Documents Seized from Third Party
SEBI has modified Chapter IX of the NCS Master Circular to align green debt certification rules with broader ESG debt norms. Issuers must appoint independent, conflict-free ESG experts with clear disclosure obligations.
This guide explains how Section 22 taxes house property based on annual value rather than actual rent. It covers computation steps, deductions under Section 24, and treatment of self-occupied and let-out properties.
PFRDA clarified that the NPS Vatsalya Scheme Guidelines 2025 take effect from 23 February 2026. The circular also directs stakeholders to read paragraph 12 alongside a related regulatory instruction issued the same day.
The sharp reduction in RoDTEP rates under Notification No. 60/2025-26 directly impacts exporter margins and ERP accruals. Finance teams must update systems, reassess pricing, and protect profitability without delay.
The Companies Compliance Fresh Start Scheme, 2026 allows companies to complete pending ROC filings at just 10% of additional fees. It offers a limited-time opportunity to avoid heavy penalties and legal consequences.
