Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Paragraph 4(2) of the Employees' Pension Scheme, 2026 substitutes the previously centrally specified sum with a pensionable wage ceiling of Rs. 15,000 per month. The first proviso to paragraph 4(2) is also amended by deleting the words "and the Central Government". These amendments take effect from 17 September 2026.
Paragraph 4(2) of the Employees' Pension Scheme, 2026 substitutes the previously centrally specified sum with a pensionable wage ceiling of Rs. 15,000 per month. The first proviso to paragraph 4(2) is also amended by deleting the words "and the Central Government". These amendments take effect from 17 September 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
