It is definitely in the fitness of things that, while taking a very pragmatic approach, the Orissa High Court, in a most learned, laudable, landmark, logical, and latest judgment titled Manoj Kumar ...
9. Thus, it is very well settled that the circulars issued by the CBDT have the force of law and are binding on the income ...
Corresponding amendments have been made by the Finance (No.2) Act, 2024 in the provisions under the second regime whereby, ...
The assessee argued that the delay of 14 days in filing Form 67 resulted from late receipt of tax deduction certificates from a Zambian entity. Citing judicial precedents, including the Bangalore ITAT ...
As mentioned in the clause 121 of the finance bill, 2025 the amendment is proposed in sub-section (2) of Section 34 of the CGST Act, 2017. Let us have a look at the sub-section (2) of Section 34 of ...
The Tax Deducted at Source (TDS) rates for FY 2025-26 (AY 2026-27) outline the tax obligations on various payments, including salary, interest, rent, winnings, and professional fees. TDS on salary ...
Export Compliance (Rule 96A): Ensure exports are completed within 3 months of the invoice date and foreign payments are received within 1 year. GST Refund Claims: Check pending refunds and apply ...
4. As the appellant is not a signatory to the cheque, he is not liable under Section 138 of the 1881 Act. As it is only the signatory to the cheque is liable under Section 138, unless the case is ...
National Company Law Appellate Tribunal (NCLAT) Delhi has ruled that the non-registration of a charge under Section 77 of the ...
Raj Surendra Mohan Hajela before ITAT Pune concerns the denial of Foreign Tax Credit (FTC) due to a delay in filing Form 67. The assessee, a tax resident of both India and the USA, claimed FTC of ...
Rajasthan High Court, in Sunil Dattatrey v. State of Rajasthan, ruled that the non-payment of salary to an employee amounts to deprivation of livelihood, violating Article 21 of the Constitution. The ...
Criminal Case No. 48783 of 2024 and cited in Neutral Citation No. 2025:MPHC-JBP:6370 that was pronounced as recently as on 10.02.2025 has minced just no words to held in no uncertain terms that a ...