CASE STUDY SERIES Section 45(3), Section 45(4), Section 9B & Rule 8AB – Income-tax Act, 1961**(With conceptual integration through CBDT Circular No. 14/2021) I. Conceptual ...
Addition under Section 68 – Evidentiary Value of Statements under Section 131 – Scope of Provisos to Section 68 – Valuation under Section 56(2)(viib) Madras High Court – PCIT, Central–1, Chennai v. Lalitha Jew...
The next ISA-AT (under Syllabus 3.0) will be held on 7 February 2026 (Saturday), 9:00 AM – 1:00 PM (IST). The exam will be conducted in Computer Based Test (CBT) mode only. It ...
What the Announcement Says (from Institute of Chartered Accountants of India — BOS) The Income-tax Act, 2025 has received Presidential assent on 21 August 2025. The Act will come into force from 1 April 20...
Merger, Demerger and Income-tax Applicability – A Brief Overview 1. Concept of Merger (Amalgamation)In income-tax law, a merger is treated as an “amalgamation” as defined in section 2(1B) of the Income...