Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framewor...
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure addit...
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation...
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Se...
Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
The Central Government, exercising powers under section 68A of the Limited Liability Partnership Act, 2008, establishes specified Registrars of Companies within the corporate affairs ministry to administer LLP registration and related functions across defined territorial jurisdictions (multiple offices across Delhi, Haryana, Uttar Pradesh, Mumbai, Nagpur, Kolkata and others), each assigned specific districts or states; the notification takes effect from 1 January 2026.
The Central Government, exercising powers under section 68A of the Limited Liability Partnership Act, 2008, establishes specified Registrars of Companies within the corporate affairs ministry to administer LLP registration and related functions across defined territorial jurisdictions (multiple offices across Delhi, Haryana, Uttar Pradesh, Mumbai, Nagpur, Kolkata and others), each assigned specific districts or states; the notification takes effect from 1 January 2026.
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TaxTMI 
TaxTMI 
