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Direct Tax
Reassessment Can’t Be Initiated Merely Based On High-Value Bank Transactions: Gujarat HC
The Gujarat High Court has quashed reassessment notices issued under Sections 148 and 148A(3)...
Direct Tax
Gujarat High Court Refuses to Enhance CBDT Informant Reward
The Gujarat High Court has dismissed a petition seeking enhancement of a reward granted...
Direct Tax
No Reassessment When Alleged Escapement Doesn’t Increase Tax Liability: Gujarat HC
The Gujarat High Court has quashed a reassessment notice issued under Sections 148 and...
Direct Tax
Reassessment Can’t Be Invoked While Scrutiny Window Remains Open: ITAT
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that reassessment...
Direct Tax
Agricultural Income Can’t Be Treated as Unexplained Money Merely Due to Revised Computation: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
Mere Mismatch Between ‘Loan’ and ‘Purchase Advance’ Can’t Trigger S. 69A Addition or S. 263 Revision: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a revisionary...
Direct Tax
Political Donation Can’t Be Treated as Bogus Without Proper Verification of Bank Transactions: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a dispute...
Direct Tax
Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...
Direct Tax
Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
Cash Deposits Can’t Be Taxed as Unexplained Money When Supported by Earlier Bank Withdrawals: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
Secondment Reimbursements, Professional Service Receipts of EY US Taxable as FTS Under India–US DTAA: Delhi High Court
The Delhi High Court has delivered a significant judgment in favour of Ernst &...
Direct Tax
Gross Receipts Can’t Be Taxed When Expenditure Is Incurred for Achieving Society’s Objects: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
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Indirect Taxes
Unauthenticated Foreign Customs Documents Can’t Establish Pakistani Origin of Imported Dry Dates: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Wrong Service Classification Alone Can’t Justify Extended Limitation Without Proof of Tax Evasion: Rajasthan High Court
The Rajasthan High Court has held that mere classification of services under an incorrect...
Indirect Taxes
No Right To Representation Against Anti-Dumping Findings: Delhi High Court
The Delhi High Court has held that constitutional courts cannot routinely direct authorities to...
Indirect Taxes
Coal Purchasers Can’t Be Saddled with Clean Energy Cess or Penalty Without Proof of Knowledge: Gauhati High Court
The Gauhati High Court has held that purchasers of coal cannot be made liable...