Legislation UpdatesRules & Regulations

On 14-2-2023, the Ministry of Finance notified the Income-tax (Second Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (‘IT Rules). The

Case BriefsSupreme Court

Karnataka High Court and ITAT committed a “grave error” in holding that the requirement of furnishing a declaration under Section 10B (8) of the Income Tax Act, 1961 (IT Act) is mandatory, but the time limit within which the declaration is to be filed is not mandatory but is directory.

Gauhati High Court
Case BriefsHigh Courts

Gauhati High Court: Parthivjyoti Saikia, J., addressed the instant appeal under Section 173 of the Motor Vehicles Act, 1988 against the judgment

Op EdsOP. ED.

by Shubhangi Agarwal*

COVID 19Hot Off The PressNews

Last date to file Income Tax Return for the Financial Year 2018-2019 has been extended to 30-06-2020. Aadhaar-PAN linking date has been

Hot Off The PressNews

The due date for filing of Income Tax Returns for Assessment Year 2019-20 is 31-07-2019 for certain categories of taxpayers. Upon consideration

Punjab and Haryana High Court
Case BriefsHigh Courts

Punjab and Haryana High Court: Kuldip Singh, J. modified the claim allowed by the Tribunal on the ground that the deceased was

Business NewsNews

Constitutional validity of Aadhaar has been upheld by the Supreme Court of India in September 2018. Consequently, in terms of Section 139AA of

Kerala High Court
Hot Off The PressNews

Kerala High Court: In the writ petition filed by Prasanth Sugathan, legal director of the SFLC, the Court passed an interim order allowing