In the past five months, we have seen a greater number of requests for the Independent Security Study than in the past five years combined. What is driving this surge? Greater awareness by boards as ...
The High Court upheld deletion of additions based solely on unsigned loose sheets seized during search. In absence of independent corroborative evidence, such documents were held to have no ...
The Central Board of Direct Taxes (CBDT) has amended the Income Tax Act to include Rule 132. The re-computation of income under sub-Section 18 of Section 155 of the Income Tax Act, 1961, is addressed ...
MANY EMPLOYERS PROVIDE EMPLOYEES WITH TAX-FREE education benefits. The two most common are scholarships and grants under IRC section 117 and education-assistance programs under section 127. There is, ...
The Central Board of Direct Taxes (CBDT) has introduced Rule 132, which came into effect on October 1, 2022. Rule 132, deals with the re-computation of income under sub-section 18 of section 155 of ...