Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
![S. 14A Income Tax Explanation Provisions are not Retrospective: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Section-14A-Income-Tax-Income-Tax-Income-Tax-Explanation-Explanation-Provisions-Explanation-Provisions-are-not-Retrospective-ITAT-taxscan.jpg "S. 14A Income Tax Explanation Provisions are not Retrospective: ITAT [Read Order]")
S. 14A Income Tax Explanation Provisions are not Retrospective: ITAT [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench, has held that the Explanation to Section 14A of the Income...
![No Addition to be Made u/s 14A r.w.r. 8D, Income Tax when No Exempt Income Earned by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Income-Tax-Income-tax-exemption-taxscan.jpg "No Addition to be Made u/s 14A r.w.r. 8D, Income Tax when No Exempt Income Earned by Assessee: ITAT [Read Order]")
Relief to Works Contractor Hi-LITE Projects: Kerala HC allows lower 4% tax rate under KVAT Act [Read Order]
In a significant ruling, the Kerala High Court has provided a relief of Rs. 1.2 Crore to M/s Hi-Lite Projects Pvt. Ltd., a works contractor, by allowing them to avail a lower 4% tax rate under the...
![List of Sections in the New proposed Income Tax Act, 2025 [Read Bill]](https://www.taxscan.in/wp-content/uploads/2025/02/List-of-Sections-New-proposed-Income-Tax-Act-2025-taxscan.jpg "List of Sections in the New proposed Income Tax Act, 2025 [Read Bill]")
![[BREAKING] New Income Tax Bill 2025 Out Now, set to be Tabled Soon [Read Bill PDF]](https://www.taxscan.in/wp-content/uploads/2025/02/new-income-tax-bill-2025.jpg "[BREAKING] New Income Tax Bill 2025 Out Now, set to be Tabled Soon [Read Bill PDF]")
Delhi HC upholds Constitutionality of S. 132 Companies and NFRA Rules in Challenge by CA Firms, quashes SCNs [Read Order]
The Delhi High Court recently rejected a challenge to the constitutional validity of Section 132(4) of the Companies Act, 2013, and Rules 3, 8, 10, and 11 of the National Financial Reporting...
Non-Communication of Acceptance of Audit with Resigning Auditor: ICAI Penalises Two CAs with Rs. 1.25 Lakhs Fine
The Institute of Chartered Accountants of India (ICAI) has imposed fines totaling Rs. 1.25 lakhs on two Chartered Accountants (CAs) for professional misconduct related to the non-communication of...
