Microsoft Excel’s new import functions make handling numbers easier

Excel now supports IMPORTTEXT and IMPORTCSV functions that load external text and CSV files as dynamic arrays, making it ...
Tax Guru

Unexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal

The dispute involved additions of partners capital treated as unexplained cash credits. The Tribunal did not rule on merits but remanded the matter due to procedural violation by the appellate ...
Tax Guru

Consequences of Cancellation of Re‑Registration under Section 12AB – Why Charitable Trusts Cannot Afford to Ignore It

Expanded grounds for cancellation now include legal non-compliance and incorrect disclosures. Trusts must treat accuracy and governance as ...