IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH The Hon’ble Punjab and Haryana High Court, in the case of Munjal BCU Centre of
29/04/2024
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Assessment of Non-Existent Amalgamating Company(s).
Rationalized Re-assessment Proceedings Assessee Company Mahagun Realtors Private Limited (“the amalgamating company) or the (“transferor company”), was engaged in development of real estate and had
02/04/2024
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An Explainer on newly inserted section 194R of the Income Tax Act, 1961 and CBDT Circular 12/2022 dated 16.06.2022
An Explainer on newly inserted section 194R of the Income Tax Act, 1961 In the Finance Act, 2022, a new TDS section 194R has been
02/04/2024
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Section 148A of the Income Tax Act, 1961 – A way forward
Section 148A of the Income Tax Act, 1961 – A way forward The Parliament introduced reformative changes to sections 147 to 151 of the Income
02/04/2024
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Rationalized Re-assessment proceedings under Income Tax Act, 1961.
Rationalized Re-assessment Proceedings Hon’ble Finance Minister introduced a new scheme of reassessment proceedings in order to reduce compliance burden, bring certainty in tax proceedings and
02/04/2024
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