The CBDT has notified ITR-Form 3 for AY 2025-26 through Notification No. 41/2025 dated 30.04.2025, introducing significant ...

In simple words, judicial discipline means, the lower authorities following the decisions of the higher authorities. In the ...

On top of the higher tax rate, the department can levy penalties under Section 270A and Section 271AAC. These are calculated ...

The financial statements have been prepared in accordance with the Guidance Note issued by the Institute of Chartered ...

(iii) An order passed by punishing authority on behalf of appellate authority by stating the same to have been passed with ...

The consultation highlights that current QIP documentation, as outlined in Schedule VII of the SEBI ICDR Regulations, ...

At first glance, the section may not appear to involve any technical complexities; however, upon actual application, several ...

Applicants receiving the GSK appointment link must use it to book a visit for biometric-based Aadhaar authentication and ...

i. Availability of input tax credit on demo vehicles, which are motor vehicles for transportation of passengers having approved seating capacity of not more than 13 persons (including the driver), in ...

Delhi High Court held that initiation of reassessment proceedings by issuance of notice under section 148 of the Income Tax Act is not sustainable in law in as much as the same is barred by limitation ...

68.3 Stamp vendors across the country, by virtue of performing an important public duty and receiving remuneration from the Government for the discharge of such duty, are undoubtedly public servants ...

The Allahabad High Court addressed a writ petition filed by Pawan Hans Helicopters Ltd. challenging the dismissal of their GST appeal by the Additional Commissioner, Grade – 2 (Appeal), State Tax, ...