Understanding the difference between 'listed company' (Companies Act) and 'listed entity' (SEBI LODR) is crucial for ...

SEBI's consultation paper proposes amendments to IPO regulations, including revised anchor investor rules, new reservations ...

CBDT Circular 10/2025 allows reprocessing of income tax returns erroneously marked "Invalid" by CPC, extending the Section ...

ITAT Cuttack held that reassessment proceedings cannot be sustained since issue already considered during original assessment by AO and hence reopening amounts to change of opinion. Accordingly, order ...

ITAT Delhi held that permission of initiation of reassessment proceedings u/s. 148 of the Act beyond the period of three years is to be obtained only from Pr. Chief Commissioner of Income Tax. Here, ...

ITAT Mumbai held that revisionary order passed u/s. 263 of the Income Tax Act cannot be sustained to the extent AO duly examined the issue during scrutiny assessment proceedings and plausible view ...

The Patna High Court ruled that the two-year limitation period for claiming a tax refund, particularly for payments made under the wrong head, starts from the date of tax payment under the correct ...

CBIC appoints Principal Commissioner of Customs, ICD Tughlakabad, as common adjudicating authority for multiple customs show cause notices against Angus Dundee India Pvt.

The Ministry of Finance amends the Customs and Central Excise Settlement Commission Rules, 2015, introducing a new proviso on the termination and compensation of the Chairman, Vice-Chairman, and ...

ITAT Bangalore allows appeal of Mysore Brindavan Sky Trust, ordering fresh consideration of its 12AB registration after CIT(E) incorrectly concluded no activities by the ...

Taxpayers can challenge income tax reassessment notices on jurisdictional grounds, including improper notice formats, non-compliance with case selection criteria, and untimely or unauthorized NAFAC ...

ITAT Bangalore confirms penalty deletion under Section 271(1)(c) against Manipal Hospitals, ruling that a mere disallowance of a claim, like interest expenditure reclassification, does not constitute ...