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Direct Tax
Dept. Can’t Challenge CIT(A)’s Jurisdiction After Dept. Allocates Appeal And AO Raises No Objection: ITAT
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the department’s...
Direct Tax
No TDS Default For External Development Charges Paid To HUDA: Delhi High Court Quashes Tax Demand
The Delhi High Court has quashed an income tax order treating a developer as...
Direct Tax
Charitable Services Need Not Be Free; S. 12A Registration Doesn’t Automatically Entitle Trust To 80G Approval: Delhi High Court
The Delhi High Court has held that charging a partial, subsidised or concessional amount...
Direct Tax
Challenge To Retrospective S. 147A: Allahabad High Court Stays Income Tax Reassessment Over Rs. 4 Lakh Escaped Income
The Allahabad High Court’s Lucknow Bench has stayed reassessment proceedings for Assessment Year 2017–18...
Direct Tax
Reassessment Without S. 143(2) Notice Invalid Despite Taxpayer’s Participation: Supreme Court
The Supreme Court has held that income tax reassessment proceedings are invalid when the...
Direct Tax
CBDT Priority Circular Must Yield To Statute: Allahabad High Court Orders Disposal Of Pending Income Tax Appeals Within Three Months
The Allahabad High Court has directed the Commissioner of Income Tax (Appeals), National Faceless...
Direct Tax
Income Tax Reassessment Based On Pre-April 2021 Search Material Can’t Bypass S. 153C: CIT(A) Quashes Political Donation Addition
The Commissioner of Income Tax (Appeals), through the National Faceless Appeal Centre (NFAC), has...
Direct Tax
Income Tax Reassessment On Fresh Share Overvaluation Report Valid; No Change Of Opinion Without Earlier Finding: Supreme Court
The Supreme Court has upheld the reopening of income tax assessments based on a...
Direct Tax
Irrigation Certificate and Electricity Bills Prove Agricultural Income: ITAT Deletes Unexplained Investment Addition
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
ITAT Grants Trust Another Chance to Obtain 12AB Registration and 80G Approval After Rajasthan Trust Registration Progress
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has given a charitable...
Direct Tax
Cash Deposits From Recorded LPG Sales Can’t Be Treated as Unexplained Money Without Evidence: ITAT
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...
Direct Tax
Can a Seafarer’s Foreign Salary Be Taxed in India? ITAT Examines 182-Day Residency Rule
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) examined whether a ship...
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Direct Tax
Senior Citizen’s Relocation, Changed Contact Details Justify 1,580-Day Appeal Delay: ITAT Orders Fresh Assessment
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a delay...
Columns
Can GST Input Tax Credit Be Denied Despite GSTR-2B Entry And Business Use? Understanding S. 17(5)
A genuine purchase, a valid tax invoice and use in business do not always...
Supreme Court
School Pillar Collapse: Mere Failure To Supervise Construction Cannot Sustain Criminal Case Against Administrators, Rules Supreme Court
The Supreme Court has quashed criminal proceedings against the president and superintendent of a...
Supreme Court
Foreign Divorce On Irretrievable Breakdown Cannot Shield Husband From Bigamy Proceedings: Supreme Court
The Supreme Court has refused to quash bigamy proceedings against a husband who obtained...