Judgement

The Gujarat High Court quashes reopening as broker register entries lacked nexus and failed to show income escapement.

High Court Quashes Reopening Based on Broker Register Without Nexus

The ITAT Mumbai rules the securitisation trust is a revocable trust under Sections 61–63; it rejects AOP classification and deletes additions.

ITAT Holds Trust Income Taxable in Hands of Security Receipt Holders, Not Trust

Articles

As the ITR filing season approached, it explained whether people aged 80 and above needed to file returns, highlighting rules, conditions, exemptions, and benefits in simple, clear terms.

Do People Above 80 Need to File ITR? Key Rules and Exemptions Explained

Notifications

SEBI notifies amendments introducing “days” definition, revised disqualification triggers, and compliance timelines

SEBI Sets 30-Day Deadline To Replace Disqualified Personnel: Know More

ITAT Delhi cancelled the assessment against Abhisar Estates, holding that Section 153C cannot be applied after the 2021 amendment without a valid search date.

No Proceedings Can Be Initiated Under Section 153C for Searches Conducted On Or After April 1, 2021: ITAT

SEBI introduces targeted changes to governance, compliance and operational framework for Alternative Investment Funds

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High Court Quashes Reopening Based on Broker Register Without Nexus

ITAT Holds Trust Income Taxable in Hands of Security Receipt Holders, Not Trust

Do People Above 80 Need to File ITR? Key Rules and Exemptions Explained

SEBI Sets 30-Day Deadline To Replace Disqualified Personnel: Know More

No Proceedings Can Be Initiated Under Section 153C for Searches Conducted On Or After April 1, 2021: ITAT

SEBI reduces Minimum Investment for Social Impact Funds: Know More