CA students must master Excel, Power BI, cloud accounting, and automation tools to stay competitive and meet modern ...
ITAT Mumbai held that addition based on ad hoc method not justifiable since assessee followed Percentage of Completion Method ...
The Tribunal examined the validity of assessments initiated under Section 153C where the Assessing Officer recorded a single ...
The Tribunal found that the CIT(A) did not examine or reason with respect to substantial documentary evidence submitted by ...
New rules require designated directors and principal officers of regulated entities to complete a specialized AML/CFT ...
Explains how recent Supreme Court and NCLAT rulings now treat valuation as a quasi-judicial process, requiring strict methodology, independence and defensible ...
Explains SEBI’s 2025 reforms enabling AIFs to use CIV schemes instead of CPMs, reducing compliance duplication and simplifying co-investment ...
The ITAT determined that the tax department failed to adhere to the statutory deadline for issuing a Section 148 notice, making the reassessment jurisdiction invalid from the start. The ruling ...
The High Court dismissed the Revenue's appeal, affirming that the assessee discharged the initial onus under Section 68 by proving the lender's identity and creditworthiness via banking channels and ...
Assessing the full cash component of a property sale in the hands of one legal heir was found to be factually incorrect, leading the Tribunal to delete the addition. The appellate authority confirmed ...
The Tribunal held that shifting a disclosed loss from business to speculation does not amount to under-reporting when the quantum of loss is fully accepted. Since the tax liability remained Nil and no ...
Breaks down the RBI’s decision allowing silver as collateral, the LTV structure, and borrower protections under the new secured lending ...