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Foreign Tax Credit Can’t Be Denied on Technical Grounds: ITAT Restores Claim Despite 1,933-Day Delay

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

Withdrawal of S. 12AB Registration Application Doesn’t Bar CIT(E) From Recording Findings During Inquiry: ITAT 

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

Bright Line Test Can’t Be Used for AMP Expenses: ITAT Deletes Rs. 5.19 Crore Transfer Pricing Addition

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted a ₹5.19...

Allahabad High Court Judge Challenges CBDT’s Denial of Section 22D Tax Exemption Under New Tax Regime

A sitting judge of the Allahabad High Court, Justice Sandeep Jain, has approached the...

Block Assessment Can’t Be Based on Post-Search Investigation: Delhi High Court Quashes Rs. 21 Crore Tax Addition

The Delhi High Court has quashed the Rs. 21 Crore Tax Addition and held...

Territorial Jurisdiction Not Ground to Reject President-Transferred ITAT Appeals: Delhi High Court

The Delhi High Court has set aside multiple orders of the Income Tax Appellate...

Income Tax Dept. Can’t Retain Tax Not Legally Due; Madras HC Orders Refund in Double Taxation Dispute

The Madras High Court has held that the Income Tax Department cannot retain taxes...

Reimbursement for Freight, Travel and Accommodation Can’t Be Taxed as Fees for Technical Services: Madras High Court

The Madras High Court has delivered a significant ruling clarifying the tax treatment of...

ITAT Clubs 26 Black Money Act Appeals for Joint Hearing to Settle Common Jurisdictional Issues

The Income Tax Appellate Tribunal (ITAT), Bangalore Benches, has ordered the consolidation of 26...

ITAT Can’t Recall Final Order U/s 254(2) by Re-hearing Case on Merits: Gujarat High Court

The Gujarat High Court has reaffirmed the limited scope of the Income Tax Appellate...

Assessment Proceedings Abate if Order Giving Effect Is Not Passed Within Limitation U/s 153: Bombay High Court

The Bombay High Court has held that where the Income Tax Department fails to...

Reassessment Can’t Extend Limitation for Unrelated Issues: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a revision...

Latest articles

GST Penalty Can’t Rest on Driver’s Uncorroborated Statement When Iron Scrap Matches Valid Documents: GSTAT

The GST Appellate Tribunal (GSTAT), Lucknow Bench, has dismissed a departmental appeal seeking restoration...

Accountant’s Absence Delayed Stock Entries: GSTAT Rejects Dept.’s Plea for Confiscation

The GST Appellate Tribunal (GSTAT), Lucknow Bench, has dismissed a departmental appeal against relief...

GST Registration Can’t Be Denied Merely Because Business Operates From Residential Premises: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has directed GST officers not...

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...