Section 50C & Section 54: MOU Date vs. Registration Date | Mumbai ITAT Ruling

Section 50C & Section 54: Navigating the MOU vs. Registration Date Conflict – Insights from[…]

Form 141 TDS on Property: New Rules and Transition from Form 26QB 2026

Significant Changes in TDS on Immovable Property: Transitioning to Form 141 and Form 132 For[…]

Guide to Section 10(23C) Tax Exemptions for Educational and Medical Institutions

Comprehensive Guide to Section 10(23C) Exemption for Educational, Medical, and Charitable Institutions Section 10(23C) of[…]

ITAT Delhi: TDS Credit Denied Due to Form 26AS Mismatch is Illegal under Section 143(1)

TDS Credit Cannot Be Denied Due to 26AS Mismatch Under Section 143(1): A Landmark Ruling[…]

ITAT Quashes Time-Barred Section 148 Notice for AY 2015-16 After 01.04.2021

Reopening for AY 2015-16 After 01.04.2021: Why ITAT Quashed the Section 148 Notice as Time-Barred[…]

ITAT Rules No Tax on Property Deals Within 10% Gap of DVO Value

No Tax on Property Deals Within 10% Gap: ITAT Extends Safe Harbour to DVO Valuations[…]

MCA Flags 3-4 Day Delay in Certificates of Incorporation From April 1

Understanding the MCA Advisory: Why Certificate of Incorporation is Facing Delays from April 1st As[…]

2026 India Tax Changes: Relief for Salaried Employees & Senior Citizen Explained

Significant Tax Reforms Effective April 1, 2026: A Comprehensive Guide for Salaried Professionals and Senior[…]

Startup Tax Holiday: Eligibility Limit Raised to ₹300 Crore for Startups

The ₹300 Crore Game-Changer: Decoding the Enhanced Startup Tax Holiday under Finance Bill 2026 In[…]

ITAT Rules No TDS Under Section 194-IA if Individual Buyer’s Share is Below ₹50 Lakh

ITAT Clarifies Section 194-IA Scope: No TDS Liability if Buyer’s Share is Below ₹50 Lakh[…]

Legal Requirements for Proving Interspousal Gifts and Separate Property Ownership

Gifts Between Spouses: Why Documentation Matters Under the Income Tax Act In the realm of[…]

How to Convert an OPC to a Private Limited Company: A Step-by-Step Guide

Seamless Growth: A Comprehensive Guide to Converting an OPC into a Private Limited Company In[…]

Full Section 54 Exemption Without Capital Gain Scheme Deposit: ITAT Ruling

Full Section 54 Exemption Allowed Even Without Capital Gain Scheme Deposit: A Landmark Relief by[…]

New Stamp Paper Rules & Property Deals | IT Radar Updates

Rule 237: How High-Value Stamp Paper Purchases Are Now Under the Income Tax Lens In[…]

Crypto Tax India: 2026 Budget Updates & Current Laws Explained

The Evolving Landscape of Cryptocurrency Taxation in India: From Current Laws to Budget 2026 The[…]

Inherited Property: Capital Gains Tax Exemptions for Legal Heirs

Owner Dies After Sale: Can the Legal Heir Claim Section 54 Capital Gain Exemption? In[…]

Fast-Track GST Registration: Hidden Compliance Limits Explained

Fast-Track GST Registration under Rule 14A: Balancing Speed with Compliance Constraints In the evolving landscape[…]

MCA Advisory: Name Reservation & Incorporation for Company and LLP

Streamlining Corporate Entry: A Comprehensive Guide to the MCA Advisory on Name Reservation and Incorporation[…]

GST on RWA Corpus Fund and Water Supply: Taxability and Compliance Guide

GST Implications on Residential Welfare Associations: Analyzing the Recent AAR Ruling for Godrej United Owner’s[…]

ITAT Deletes ₹1.47 Cr Disallowance: Free Gift Scheme Validated as Business Promotion Expense

Free Gift Schemes as Valid Business Promotion: Analyzing the ITAT’s Deletion of ₹1.47 Cr Disallowance[…]

ROC Penalties and Compliance Guide: Avoid Fines and Director Disqualification

ROC Patna Strictness: Heavy Penalties for Failure to File Annual Returns for FY 2023-24 In[…]

New Rules for Revised Returns: More Time to Correct at a Cost

More Time to Correct, But at a Cost: Understanding the New Updated and Revised Return[…]

Ultimate Guide to Converting a Company into an Limited Liability Partnership (LLP)

Conversion of Company into LLP: A Comprehensive Legal, Tax, and Procedural Analysis In the evolving[…]

Bombay HC Ruling: No GST on Assignment of Leasehold Rights Explained

Bombay High Court’s Landmark Ruling: No GST on Assignment of Leasehold Rights In a significant[…]

ROC Penalty for Late PAS-3 Filing After Share Allotment

Navigating Section 39: Lessons from the ROC Penalty on Late PAS-3 Filing In the intricate[…]

Advance Tax 2025: Payment Rules, Dates, and Interest Guide

Advance Tax under the Income Tax Act: A Comprehensive Guide to Compliance and Deadlines The[…]

Strategic Shift in Tax Administration: Understanding Updated Returns After Reassessment Notices

The Strategic Evolution of Updated Returns: Analyzing the Budget 2025-26 Proposals As a Chartered Accountant,[…]

New Form 15G and 15H: Simplified Tax Guidelines for All Taxpayers

The End of 15G and 15H: Navigating the New Unified Form for TDS Exemptions In[…]

Calcutta HC Restores GST Registration: No Fraud, Only Return Default

Calcutta High Court Breathes New Life into Cancelled GST Registrations: A Relief for Return Defaulters[…]

Madras HC Rules on Personal Tax Recovery from Directors Under Section 89

Madras HC Ruling: Restricting Personal Liability of Directors Under Section 89 of CGST Act In[…]

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