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S. 148 Notice Mandatory for Pre-Search Year After Post-2021 Search: ITAT Quashes Search-Year Assessment

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has quashed an assessment for Assessment...

Bombay High Court Quashes Reopening Of Assessment On Grounds That JCIT Did Not Sign Sanction

The Bombay High Court has quashed the reopening of assessment on grounds that the...

TDS Credit Can’t Be Denied Merely Because Deductor Failed to Deposit Tax; Form 16 Not Mandatory Proof: Bombay High Court 

The Bombay High Court has held that TDS credit can’t be denied merely because...

Assessee Must Be Informed Whether Penalty Is for Concealment of Income or Furnishing Inaccurate Particulars: Delhi High Court

The Delhi High Court has held that a penalty under Section 271(1)(c) of the...

Co-operative Banks Not Liable to Deduct TDS on Interest Paid to Non-Member Co-operative Societies: Bombay High Court 

The Bombay High Court has delivered a significant ruling on the tax deduction at...

ITAT Gives Final Opportunity in Rs. 11.22 Crore Tax Addition Case, Makes Relief Conditional on Plantation of 500 Trees

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has granted an assessee...

TDR Sale Taxable as Capital Gains Where Development Rights Were Received in Exchange for Surrender of Land: ITAT

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

Can Courts Assess Sufficiency of Material Behind a Look-Out Circular? Delhi High Court Defines Limits of Judicial Review

The Delhi High Court has allowed an appeal filed by the Income Tax Department...

365-Day Stay Limit U/s 254(2A) Not Absolute When Assessee Isn’t Responsible for Delay: Allahabad HC

The Allahabad High Court has dismissed a department’s appeal challenging the Income Tax Appellate...

CPC Can’t Make S. 143(1) Adjustment on Debatable Employee PF/ESI Contribution Issue Before Supreme Court’s Checkmate Ruling: ITAT

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that the Centralised Processing...

ITAT Allows S. 80P Deduction on Bank Interest Earned by Credit Co-operative Society

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has allowed the appeal of a...

Higher Authority’s Sanction Mandatory For Initiating Reassessment Proceedings After 3 Years: ITAT

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...

Latest articles

GST Registration Cancellation Quashed Over Missing Verification Report And Unexplained Retrospective Effect: Karnataka High Court

The Karnataka High Court has set aside an order cancelling a firm’s GST registration...

Internal Departmental Delays Can’t Extend GST Refund Appeal Deadline: Karnataka High Court

The Karnataka High Court has dismissed the department’s appeal in a dispute involving recovery...

GST Officer Blocks Rs. 1.61 Crore ITC Beyond His Powers; Allahabad High Court Orders Review Of Similar Cases

The Allahabad High Court has directed the Commissioner, State Tax, to examine whether officers...

GST Recovery Put on Hold as Allahabad HC Flags Substantial Question of Law Over Portal Upload, Communication of Orders

The Allahabad High Court has taken serious note of concerns relating to the chronology...