The Finance (No. 2) Act of 2024 has been enacted on 16th August, 2024. The sections 114 to 157, which...
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Ushaben Jayantilal Patel Vs ITO (ITAT Ahmedabad) Block period for the proceeding under Section 153C of the Act has to...
Dolphin Bar and Restaurant Vs DCIT (ITAT Bangalore) ITAT Bangalore held that TCS credit is allowed to the entity conducting...
Summary: CA Mickey and CA Mini delve into Section 40A(2)(b) of the Income Tax Act, which aims to prevent excessive...
Introduction to ESOP/ESPP/RSU: An Employee Stock Option Plan (ESOP) is a program that gives employees the opportunity to buy shares...
Kusham Vs ITO (ITAT Delhi) The ITAT Delhi reviewed an appeal challenging the National Faceless Appeal Centre’s order dated 27.12.2023...
Atulya Minerals Vs Commissioner of State Tax (Orissa High Court) Summary: In the case of Atulya Minerals Vs Commissioner of State...
Dipak Balubhai Patel (HUF) Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that invocation of provisions of section 69A of the...
Navin Kalidas Patel Vs PCIT (ITAT Ahmedabad) ITAT Ahmedabad held that non application of mind or wrong assumption of facts...
#AD The finance world is considered one of the immortal and oldest business goals since human existence. It changes shape...