SARs reward employees based on share value growth without giving equity. Learn how SARs work, their tax impact, and why ...

Filing your income tax return correctly depends on one major factor: matching your declared income and taxes paid with the ...

According to assessee, these claims were arbitrarily "zeroed out" in June 2018 without any speaking order or prior intimation, and without issuing a deficiency memo highlighting the alleged ...

CESTAT Kolkata held that payment received towards Licensing Fee from mobile towers cannot be considered as 'rent' to fall within the definition of 'renting of immovable property'. Accordingly, service ...

The applicant sent the statutory demand notice to the accused on 23.05.2009 which was duly served but no payment was made. The applicant filed the criminal complaint before the Court of the Judicial ...

Explore key GST rulings from May 2025, covering ITC denial, SCN challenges, involuntary payments, cross-examination rights, SCN validity, penalty for e-way bill errors, and condonation of delay in ...

Mumbai ITAT rules Section 263 cannot override AO's reasoned decision allowing 80G deduction on CSR expenses, citing consistent tribunal ...

Held that merely because of non-participation of the assessment proceedings, the valuable right of the petitioner would not be deprived of to prosecute a case under Section 264. Accordingly, orders ...

The Tribunal therefore, has rightly affirmed the conclusion arrived at by CIT(Appeals) in deleting the tax demand relatable to difference between 20% and the actual tax rate on which tax was deducted ...

ITAT Delhi held that addition under section 68 of the Income Tax Act cannot be sustained as assessee has proved the source of funds for purchase of land made in earlier assessment year. Accordingly, ...

Kerala High Court held that import of decalcified fish scale is eligible for the benefit of advance authorization scheme. Thus, benefit of advance authorization cannot be denied by the ...

Gauhati High Court held that order cancelling GST registration without providing reasons for cancellation of the same is a non-speaking order. Accordingly, order is liable to be set aside and ...