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1. Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023

2. Online filing and Issuance of Preferential Certificate of Origin through the Common Digital Platform

3. TDS u/s 195 - disallowance u/s 40(a)(i) - allowability of expenditure u/s 37(1) - there is no question of alternating between section 37(1) of the I.T.Act and section...

4. Addition u/s 68 - Violation of provisions of section 269SS - unexplained cash deposit - Violation of provisions of section 269SS of the I.T.Act calls for penalty u/s...

5. CIT(A) has admitted and considered the additional evidences without complying with the mandatory provisions of Rule 46A of I.T.Rules and hence, the ld CIT(A) order...

6. Extension for last date of filing initial return in MSME Form I

7. Procedure for use of digital signature on records and invoices-reg - Draft Notification and Circular

8. Allowance of bad debts - Provision made was pre-matured - It was only contingent liability or notional loss which could not be allowed as an expenditure under provisions...

9. Deduction u/s. 80(P)(2)(a)(i) - Due date for filing the return of income u/s 139(1) - The assessee cannot be denied deduction under Section 80P(2)(a)(i) of the Act if...

10. Non acceptance of fresh evidence submitted u/r 46A of the I. T. Rules by CIT(A) - Tribunal noted that, it is possible that in the transition, the ld.CIT(A)[NFAC] had not...