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Several court verdicts including the recent one in June 2023 by the Income Tax Appellate Tribunal (ITAT) in Aman Kumar Jain’s case have decided that the rent paid by a man to his wife is allowed as HRA and tax exemption is permitted for the same ....
The availability of the Time-Series data in public domain will be useful for academicians, research scholars, economists and the public at large. - CBDT Releases Key Direct Tax Statistics Through Time-Series Data ....
If a taxpayer happened to miss the December 31 deadline of filing income tax return (ITR), they can request for the condonation of delay on the e-filing portal to avoid the imposition of penalty. ....
Budget News: Experts suggest making the belated return filing process more taxpayer-friendly in the Budget 2024 income tax reforms. Simplifying the process and allowing filing for previous years without unnecessary hurdles would be a positive step. ....
Under Section 27 of the Competition Act, 2002, the CCI can impose penalties on enterprises or individuals for participating in anti-competitive agreements or abusing a dominant position. In case an enterprise is required to prepare a consolidated financial statement under the rules, turnover or income shall be derived based on such audited consolidated financial statements, and if the audited financial statements are not available, the turnover should be determined based on the amount certified by the statutory auditor of the firm. ....