Observations of the candidates on the question papers of CA Final, Intermediate Foundation and Post Qualification Course – ...

Despite the clear legislative intent behind Section 87A, taxpayers have been receiving intimations under Section 143 (1) of ...

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 ...

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

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

New Law: A unified and detailed definition of “wages” is given. Broadly, it includes basic pay + dearness allowance + retaining allowance but excludes bonus, HRA, overtime, conveyance, and certain ...

ITAT Pune held that application of cash received from unrecorded cash sales needs verification since assessee claims that it is applied for giving advance to the farmers for purchase of raw material ...