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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...

Mere Ignorance of Proceedings Insufficient for Condonation Of 4-Year Delay in Income Tax Appeals: ITAT 

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has dismissed three appeals filed by...

ITAT Condones 1,947-Day Delay in S. 12A Registration Case, Remands Matter to CIT(E) for Fresh Decision

The Income Tax Appellate Tribunal (ITAT), Delhi Bench has condoned an extraordinary delay of...

S. 271AAB Notices Invalid for Not Specifying the Exact Charge: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a penalty...

Share Application Money Can’t Be Treated as Unexplained Cash Credit: ITAT

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

S. 54 Exemption Can’t Be Claimed When New Residential Property Is Purchased Solely in Wife’s Name: Punjab & Haryana High Court

The Punjab and Haryana High Court has held that an assessee cannot claim capital...

Draft Order Can’t Be Treated as Final: Punjab & Haryana HC Quashes Income Tax Demand Based on Draft Assessment Order

The Punjab & Haryana High Court has quashed an income-tax demand and penalty proceedings...

Retrospective Tax Amendment Can’t Be Used to Reopen Concluded Tribunal Order: ITAT

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

ITAT Quashes Reassessment as Section 148 Notice Issued Beyond Limitation Period

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

Latest articles

Disposal Of Mining Overburden By Entity Authorised By Mining Lease Holder Constitutes Taxable Service: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

CESTAT Upholds Rs. 20.65 Crore Customs Duty Demand After Brass Scrap Imports Found to Originate From Pakistan, Not UAE

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...

Prolonged Incarceration Can Override PMLA’s Stringent Bail Conditions: Punjab & Haryana High Court Grants Regular Bail

The Punjab and Haryana High Court has held that prolonged pre-trial incarceration, coupled with...

Is S. 122(1A) of CGST Act Applicable On Individuals? Bombay High Court Suspends GST Penalty Against Former Director

The Bombay High Court has granted interim protection to a former director of a...