The case highlights concerns over an officer pressuring a CA to sign GST documents like an audit report and threatening ...

The ITAT Chandigarh ruled that a co-purchaser of property is not liable to deduct TDS under Section 194-IA if their individual share is below ₹50 lakh, even if total consideration exceeds the limit.

The Tribunal held that use of surplus for land purchase in the society’s name reflects genuine educational intent. It rejected the view that recurring surplus amounts to profit motive and found the ...

The order reiterates that mere unusual price movement or high returns do not convert a scrip into a penny stock. With identical facts earlier examined and accepted, the Tribunal followed precedent and ...

ITAT Chandigarh ruled that CAD software with a short lifecycle and frequent upgrades qualifies as revenue expenditure, enabling full Section 80IC deduction. AO and CIT(A) orders were set ...

The Tribunal held that unverified WhatsApp chats without Section 65B certification cannot justify additions under Section 69A. Key takeaway: digital messages must be authenticated and corroborated ...

The circular introduces an ICEGATE 2.0 module for processing MOOWR and MOOSWR applications. It streamlines the Section 65 permission process, offering manuals and support channels for smooth ...

A practical guide on how India taxes imported digital services, explaining GST under RCM and when TDS applies. Key takeaway: Buyers, not sellers, bear compliance and potential extra ...

A clear breakdown of mandatory financial details—assets, liabilities, and income—that candidates must disclose in nomination affidavits. Key takeaway: transparency is enforced to help voters make ...

Explains the step-by-step TP study process and highlights common documentation, data, and benchmarking challenges, along with what the analysis ultimately held regarding verification ...

Explains how VOM addresses emotional healing and accountability in ways imprisonment cannot. Highlights its potential to reduce recidivism and enhance victim ...

The 2025 rules allow foreign nationals to practice only in advisory and transactional roles, with no right of audience before Indian courts. The framework protects the exclusive litigation rights of ...