No section 68 addition is sustainable for an alleged cash loan without any credit entry in the assessee’s books. Issue Whether an addition under section 68 of the Income-tax Act, 1961 can be legally sustained when there is no credit entry in the assessee’s books of account, and the addition is based entirely on a… Read More »
Departure in trading patterns alone during demonetization cannot justify a section 68 addition without rejecting the books of account. Issue Whether a sudden surge or change in trading patterns during the demonetization period can by itself justify an addition of cash deposits as unexplained cash credit under section 68 of the Income-tax Act, 1961, when… Read More »
Order indicating the process to be followed by Designated Authority under Section 57 of OSH and WC Code 2020 The Gazette of India CG-DL-E-08072026-274246 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3510] NEW DELHI, TUESDAY, JULY 7, 2026/ASHADHA 16, 1948 MINISTRY OF LABOUR AND EMPLOYMENT ORDER New Delhi, the 7th July, 2026 S.O.… Read More »
RBI Notification Regarding Status of Cooperatieve Rabobank under Banking Regulation Act In pursuance of sub section (2) of Section 36A of the Banking Regulation Act, 1949, the Reserve Bank of India hereby notifies that the Cooperatieve Rabobank RBI Notification Regarding Status of Cooperatieve Rabobank under Banking Regulation Act The Gazette of India CG-MH-E-08072026-274245 EXTRAORDINARY PART… Read More »
Marine Aids to Navigation (Vessel Traffic Service) Rule, 2026 Marine Aids to Navigation (Vessel Traffic Service) Rule, 2026 The Gazette of India CG-UP-E-08072026-274241 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 533] NEW DELHI, TUESDAY, JULY 7, 2026/ASHADHA 16, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS NOTIFICATION New Delhi, the 7th July, 2026 G.S.R.… Read More »
corrigendum to GSR 859E regarding aadhaar authentication under PFMS corrigendum to GSR 859E regarding aadhaar authentication under PFMS The Gazette of India CG-DL-E-07072026-274236 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 522] NEW DELHI, TUESDAY, JULY 7, 2026/ASHADHA 16, 1948 MINISTRY OF FINANCE (Department Of Expenditure) CORRIGENDUM New Delhi, the 1st July, 2026 G.S.R.… Read More »
Notification under section 11 of the Income tax Act, 2025 in case of Core Settlement Guarantee Fund The Gazette of India CG-DL-E-07072026-274235 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3522] NEW DELHI, TUESDAY, JULY 7, 2026/ASHADHA 16, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the… Read More »
Notification under subrule 3 of Rule 152 of Occupational Safety, Health and Working Conditions(Central) Rules, 2026 The Gazette of India CG-JH-E-07072026-274233 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 517] NEW DELHI, MONDAY, JULY 6, 2026/ASHADHA 15, 1948 MINISTRY OF LABOUR AND EMPLOYMENT (Directorate General Of Mines Safety) NOTIFICATION Dhanbad, the 1st July, 2026… Read More »
Notification under subrule 5 of Rule 131 of Occupational Safety, Health and Working Conditions(Central) Rules, 2026 The Gazette of India CG-JH-E-07072026-274232 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 515] NEW DELHI, MONDAY, JULY 6, 2026/ASHADHA 15, 1948 MINISTRY OF LABOUR AND EMPLOYMENT (Directorate General Of Mines Safety) NOTIFICATION Dhanbad, the 1st July, 2026… Read More »
Indian Bank Nomination Form Indian Bank Nomination Form Download The Indian Bank Nomination Form covers the registration, cancellation, and modification of nominees for bank deposits, safe custody articles, and lockers (Nomination… p. 1). It complies with the Banking Regulation Act, 1949 and the Banking Companies (Nomination) Rules, 2025 (Nomination… p. 1). 1. Structure and Scope… Read More »