The Delhi High Court upheld the ITAT’s decision annulling the assessment after finding that statutory approval under Section 153D was granted without proper application of ...
The Delhi High Court upheld the ITAT s ruling that assessment orders were invalid because the approving authority granted ...
According to CA Dr Suresh Surana, the Income-tax Act, 2025 (ITA 2025) aims to simplify compliance, rationalise procedures and align the tax framework with current economic realities. Several key ...
The new regime remains the default — if you don't actively pick the old one while filing, you automatically fall under the new system.