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Assessment Can Proceed Except on Issues Pending For Advance Ruling: Delhi High Court

The Delhi High Court has held that income tax assessment proceedings need not be...

CBI Can’t Bypass Crucial Evidence”: Court Warns Against Misclassifying Exculpatory Material in CCTV Alibi

A Special Court in Delhi has underscored the critical duty of investigating agencies, including...

Reassessment Quashed | Time-Barred S. 143(2) Notice Invalidates Jurisdiction; S. 292BB Can’t Cure Defect: ITAT

The Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench has held that the reassessment proceedings...

Borrowed Evidence From ED Not Enough for S. 153A Additions: ITAT

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has held that additions under Section...

Govt. Subsidies Not Directly Attributable To Acquisition Of Specific Capital Assets, Taxable As Income: ITAT

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that government...

No Addition on Alleged Bogus Purchases Without Evidence: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that no...

Tax-Practising Community Trusts Can’t Be Denied Registration for Lack of ‘Irrevocability Clause’ Under Income-tax Act: Bombay HC

The Bombay High Court has held that charitable trusts of tax-practising communities cannot be...

Technical Glitch Can’t Deny Tax Relief Under SVLDRS: Bombay HC

The Bombay High Court emphasized that technical glitch cannot deny tax relief under Sabka...

CBDT Clarifies Authority for Condonation of Delay in Form 10A Filings

The Central Board of Direct Taxes (CBDT) has clarified that the jurisdictional Principal...

Aborted IPO Expenses Allowable as Revenue, Forex Losses Not Speculative: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...

Delhi High Court Quashes Rejection of Nil TDS Certificate for MakeMyTrip

The Delhi High Court has set aside the Income Tax Department’s rejection of a...

FIS Without Satisfying “Make Available” Condition Is Not Taxable Under India-US Tax Treaty: ITAT 

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Fees for...

Latest articles

GST Officer Violated Rule 92(3) of CGST Rules By Giving 7 Days To Reply To SCN Instead Of 15 Days: Bombay HC Names It...

The Bombay High Court has frowned on the GST Officer for violating Rule 92(3)...

Customs and Indirect Taxes | 669 Assistant Commissioner Grade Officers Transferred & Posted: CHECK LIST

The Central Board of Indirect Taxes and Customs (CBIC) has notified the transfer and...

Reverse Charge Mechanism under GST

India’s Goods and Services Tax (GST) regime, introduced in 2017, brought a unified and...

Procedural Error Cannot Deny RoSCTL Export Benefits: CESTAT Allows Amendment of Shipping Bills

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set...