As mid-day continues with its ‘Know Your Wards’ series, we now focus on the ‘C’ and ‘D’ administrative wards, which present a stark contrast in terms of their demography, urban spaces and personality.

The Tribunal held that a notice issued after three years was time-barred under section 149. Since the ₹50 lakh exception did not apply, the reassessment was ...

The Tribunal held that when closing stock is revalued under Section 145A to include tax components, opening stock must also be revalued on the same basis. The case was remanded to ensure consistent ...