Once DTVS Scheme declaration is accepted and Form 2 issued, CIT(A) must defer proceedings and dismiss appeal as withdrawn upon Form 4 issuance

By | August 1, 2026

Once DTVS Scheme declaration is accepted and Form 2 issued, CIT(A) must defer proceedings and dismiss appeal as withdrawn upon Form 4 issuance Issue Whether the CIT(A)/NFAC can adjudicate an appeal on merits and remand the matter to the Assessing Officer when the assessee has already settled the dispute under the Direct Tax Vivad se… Read More »

In the absence of new material facts, the principle of consistency applies and school’s surplus cannot be assessed separately when integrated into the parent board’s accounts.

By | August 1, 2026

In the absence of new material facts, the principle of consistency applies and school’s surplus cannot be assessed separately when integrated into the parent board’s accounts. Issue Whether the surplus/income of a school can be separately assessed in its hands under Section 144 of the Income-tax Act, 1961, when it claims to be part of… Read More »

The Public Examinations (Prevention of Unfair Means) Amendment Act, 2026

By | August 1, 2026

The Public Examinations (Prevention of Unfair Means) Amendment Act, 2026 The Public Examinations (Prevention of Unfair Means) Amendment Act, 2026 The Gazette of India CG-DL-E-31072026-275035 EXTRAORDINARY PART II — Section 1 PUBLISHED BY AUTHORITY No. 25] NEW DELHI, FRIDAY, JULY 31, 2026/SRAVANA 9, 1948 (Saka) Separate paging is given to this Part in order that… Read More »