The Madras High Court held that delay in filing Form 10B required under Section 44AB for the purpose of Section 12A(1)(b) of ...

ITAT sustained PCIT's revisional order under Section 263, ruling that AO's mechanical acceptance of a low profit margin return without proper inquiry was both erroneous and prejudicial to Revenue's ...

Tribunal observed that AO accepted returned income without any independent examination or inquiry. As major issues like estimation of profit in liquor trade and tax audit requirements were ignored, ...

Not all taxpayers benefit from this relief. Several chartered accountants have raised concerns that certain categories, ...

L&Q Group’s chief executive has criticised the Home Builders Federation (HBF) over a claim that a lack of section 106 take-up by housing providers is jeopardising thousands of affordable homes. In a ...

A Dutch Colonial Revival house in Grand Rapids, a midcentury modern home in Phoenix and a 19th-century brick house in Harpers Ferry. By Angela Serratore The Utah-based interior designer looks for ...

The reopening of the Studio Museum in Harlem, after seven years of construction, comes with dazzling alumni and collection shows. By Holland Cotter and Donavon Smallwood The most thematically ...

This policy primer from the Allen Lab for Democracy Renovation is intended to introduce the ideas and conversations around reform of Section 230 of the Communications Decency Act and how it could ...