Gujarat High Court held that since for the year under consideration, there is no retention of income but in fact there is a deficit of 7%, hence the question of denying the exemption under section 11 ...

In case of a genuine hardship, the taxpayer can file a condonation request under section 119(2)(b). If condonation request is ...

The government notifies tax exemption for the state real estate regulator under Section 10(46A). The authority will continue to enjoy benefits as long as statutory conditions are ...

Taxpayers juggling multiple capital gains events often face confusion on whether both Section 54 and Section 54F benefits can ...

Octodec Investments Limited (Octodec or the company), its subsidiaries and associated company (the group) is a real estate investment trust (REIT) listed on the JSE Ltd (JSE) and A2X, with a ...

Unaudited interim results for the three and nine-month periods ended 30 September 2025 Serabi (AIM:SRB, TSX:SBI, OTCQX:SRBIF), the Brazilian focused gold mining and development company, is pleased to ...

Total sales grew 7% and comparable store sales increased 1% Net income was $105 million, and diluted EPS was $1.63 Excluding certain expenses associated with bankruptcy acquired leases: Adjusted EBIT ...

New legislation has expanded the already advantageous provisions for gain exclusion from a sale of qualified small business ...

In Soroban Capital Partners, the Tax Court analyzed the roles, responsibilities, and capital contributions of three limited partners in a limited partnership and determined that they were limited ...

The IRS published final regulations that scrap the proposed funding rule and ease compliance for M&A deals, preferred stock, and netting provisions.

Earlier this year, a New York City Administrative Law Judge found that the taxpayers’ sale of a tenancy-in-common (“TIC”) interest in real estate qualified for section 1031 “like-kind exchange” ...