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Compounding charge to be deposited as committed and apportionment thereof to be considered by Rural Works Department

Section 14A doesn’t apply while computing income as per section 44: ITAT Delhi

Initiation of insolvency proceedings justified as application filed within limitation period

Initiation of IRP u/s. 95 of IBC against personal guarantor upheld as no principle of natural justice violated

Unpaid VAT liability not claimed as expense in P&L cannot be disallowed u/s. 43B

Assessment order passed against non-existent entity is invalid: ITAT Ahmedabad

Income Tax Refund cannot be denied for Minor Return Error: Gujarat HC

Gujarat HC Upholds ITAT, Deletes Additions on F&O Profit, Capital Increase & Investment

SC Clarifies Copyright vs Design for Industrial Works

Section 56(2)(viia) not apply to shares held as stock-in-trade: ITAT Mumbai

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