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Direct Tax
Bombay High Court Quashes Order For Non-Addressing Issue Of Waiver Of Interest, Attributable To COVID-19 Pandemic
The Bombay High Court has quashed the order for non-addressing the issue of waiver...
Direct Tax
Supreme Court Remands Back Matter To AO To Determine Purpose For Which Short Term FD Accounts Were Opened, Nature Of Income
The Supreme Court has remanded the matter to AO to determine the purpose for...
Direct Tax
AO Can’t Consider Claim Of Time Barred Income Tax Revised Return: Supreme Court
The Supreme Court has held that the assessing officer (AO) had no jurisdiction to...
Direct Tax
Section 80IA Deduction Allowable On Port Infrastructure Development: Calcutta High Court
The Calcutta High Court while upholding the order of Income Tax Appellate Tribunal (ITAT)...
Direct Tax
No Addition Is Permissible Unabated Assessments Unless Based On Incriminating Material: ITAT
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that no addition is...
Direct Tax
Penalty Under Section 270(A) Discretionary In Nature, ITAT Deletes Penalty For AO’s Failure To Prove Malafides
The Banglore Bench of Income Tax Appellate Tribunal (ITAT) has held that the penalty...
Direct Tax
ITAT Discharging Judicial Functions Is Expected To Maintain Consistency In Its Views, Unjust Deviation Affect Credibility: Gauhati High Court
The Gauhati High Court has held that the Income Tax Appellate Tribunal (ITAT) while...
Direct Tax
Mere Use Of Expression ‘Yes, I Am Satisfied’ By PCIT Not A Valid Approval Under Section 151 Of Income Tax Act: Delhi High Court
The Delhi High Court has held that mere use of the expression ‘yes, i...
Direct Tax
Capital Gains Computed On Depreciable Asset To Be Given Benefit Of Lower Tax Rate: ITAT’s Members Have Dissenting Views
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) comprising of Amit Shukla (Judicial...
Direct Tax
No Depreciation On Toll Roads Is Allowable: ITAT
BackgroundConclusion - Depreciation On Toll RoadsFAQsOn which assets depreciation is not allowed?Is depreciation on...
Direct Tax
Signing Of Assessment Order Is An Integral Part Of Order Generation In E-Assessment: ITAT
BackgroundSubmissions ConclusionWhat Is An Integral Part Of Order Generation In E-Assessment?The Mumbai Bench of...
Direct Tax
Depreciation Can Only Be Set Off Against ‘Profits Or Gains’ And Not Against ‘Income From Any Other Sources’: Kerala High Court
BackgroundRelevant ProvisionsConclusionFAQsDepreciation Can Only Be Set Off Against what sources?The Kerala High Court has...
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Other Laws
Sameer Wankhede Case: Bombay High Court Raises Serious Questions Over NCB’s Reliance on Anonymous Complaints
The Bombay High Court has raised serious concerns over the Narcotics Control Bureau's (NCB)...
Columns
Why Are Promotions to Assistant Commissioner in CBIC Stuck? Explained
In a significant development for hundreds of officers awaiting promotion in the Central Board...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 30 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 30, 2026.GSTGSTN ISSUES ADVISORY ON KEEPING...
GST
AI-Led GST Crackdown Uncovers ₹74,782 Crore Fake ITC Fraud in FY26
The Central Government has significantly intensified its technology-driven crackdown on Goods and Services Tax...