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- When the source of payment for purchases is known but the supplier isn’t genuine
- No separate TP adjustment should be made for overdue receivables from an associated enterprise
- A taxpayer can retract a mistaken suo moto disallowance under Section 14A if there’s a valid basis, such as having sufficient own funds to cover investments.
- The rule of consistency applies when facts and law remain unchanged for tax exemption.
- An AO’s order is not erroneous for not examining issues outside limited scrutiny’s scope.
- Limit on number of tax audits (effective from 1.4.2026) on CA
- FAOs on Tax Treatment under UPS
- New Changes in Invoice Management System (IMS) ON GST Portal
- NPS Tax Benefits applicable to UPS
- CORRIGENDA notification number 10/2025 – Union Territory Tax (Rate), dated the 17th September, 2025,
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