2026 – Page 76 – smeaccountant

A young woman lying on a bunk bed with luggage in a cozy hostel room.

ITAT Mumbai Rules Permanent Alternate Accommodation Is Consideration for Tenancy Surrender

ITAT Mumbai deletes Rs 33.41 lakh addition under Section 56(2)(vii)(b), ruling Permanent Alternate Accommodation was given for tenancy surrender rights.

Prasenjit Bhowmik September 14, 2026

Bronze sculpture of a cameraman with classic camera in a park in Chandigarh, India.

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Consumer Commission Adjudicates Real Estate Dispute in Chandigarh

Read about the consumer disputes redressal commission proceedings regarding a real estate complaint filed against Manohar Infrastructure and Construction.

Prasenjit Bhowmik September 13, 2026

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Delhi High Court Mandates Biometric Aadhaar Authentication for New GST Registrations

Delhi HC orders mandatory biometric Aadhaar authentication for nationwide new GST registrations to combat widespread tax fraud.

Prasenjit Bhowmik September 13, 2026

Studio shot of income tax envelope with red pen for accounting and tax season preparation.

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Punjab and Haryana High Court Strikes Down Section 147A on Reassessment Notices

The Punjab and Haryana High Court invalidates Section 147A and rules that jurisdictional assessing officers cannot issue Section 148 notices.

Prasenjit Bhowmik September 13, 2026

Close-up of income statement, calculator, and planner for financial planning.

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UAE Corporate Tax Exempt Income Guide: Participation, PE and Transport Rules

Explore UAE Corporate Tax exemptions under Articles 22 to 25. Learn about participation exemption, foreign permanent establishment income, and transport rules.

Prasenjit Bhowmik September 13, 2026

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Allahabad High Court Criticizes Misuse of UP Control of Goonda Act

Allahabad HC rules a single old criminal case cannot justify branding someone a habitual criminal under the UP Control of Goonda Act, 1970.

Prasenjit Bhowmik September 13, 2026

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A Guide to the Procedure for Adjudication of Penalties Under Companies Act 2013

Learn the step-by-step procedure for the adjudication of penalties under Section 454 of the Companies Act 2013, covering notice, hearings, and appeals.

Prasenjit Bhowmik September 13, 2026

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Understanding Salary Income Provisions Under the Income Tax Act

Explore the key provisions relating to salary income, perquisites, and deductions under Sections 15 to 19 of the Income Tax Act.

Prasenjit Bhowmik September 13, 2026

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Procedure For Transfer of Shares in Physical Form for Private Companies

Learn the step-by-step procedure for transferring physical shares in a private company under corporate law regulations.

Prasenjit Bhowmik September 13, 2026

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A Complete Guide to Filing Declaration of Beneficial Interest Under Companies Act 2013

Learn the official procedure for filing a declaration of beneficial interest in shares under Section 89 and Rule 9 of the Companies Act 2013 using forms MGT-4, MGT-5, and MGT-6.

Prasenjit Bhowmik September 13, 2026