Judgement

The ITAT Bangalore held that TDS is generally required on year-end provisions where the payee and liability are identifiable, but the matter was remanded to the AO to verify whether taxes were already paid by recipients and grant relief.

TDS applicable on year-end provisions; TDS on salaries required only required at payment time: ITAT

The High Court rejected the tax officer’s suspicion on demonetization cash deposits, confirming that audited records were valid and explained.

Demonetisation cash deposit additions cannot sustain when assessee’s books remain unchallenged: High Court

Circulars

The SEBI has introduced a new regulatory framework for “Significant Indices" under the SEBI (Index Providers) Regulations, 2024, for Index Providers in the securities market.

SEBI Introduces “Significant Indices” Framework under SEBI (Index Providers) Regulations, 2024

Articles

Maharashtra citizens can now register or securely deposit wills at 517 sub-registrar offices for Rs 100 to ensure legal clarity and reduce inheritance disputes.

Maharashtra Opens Will Registration at 517 Offices for Just Rs 100

Meal card benefits must be reported as part of salary in ITR and then claimed as exempt only up to the permitted per-meal limit.

Maximise Your Tax Savings: Meal Card Benefits Explained for ITR

Allahabad High Court allowed appeal filing without pre-deposit; clarifies “entertain” applies at hearing stage.

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TDS applicable on year-end provisions; TDS on salaries required only required at payment time: ITAT

Demonetisation cash deposit additions cannot sustain when assessee’s books remain unchallenged: High Court

SEBI Introduces “Significant Indices” Framework under SEBI (Index Providers) Regulations, 2024

Maharashtra Opens Will Registration at 517 Offices for Just Rs 100

Maximise Your Tax Savings: Meal Card Benefits Explained for ITR

Custom: An Appeal Cannot Be Rejected at the Filing Stage merely For Non-Payment of Pre-Deposit