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Assessment Quashed for Failure to Follow Mandatory S. 148B Procedure in Search-Based Additions: ITAT

The Chandigarh Bench of Income Tax Appellate Tribunal has quashed the assessment framed against...

Denial of Effective Hearing During Insolvency: Delhi HC Quashes Rs. 232 Crore Ex Parte Income Tax Assessment 

The Delhi High Court has set aside an ex parte income tax assessment order...

Income Tax Prosecution U/s 276CC: Allahabad High Court Stays Non-Bailable Warrants Pending Compounding Decision

The Lucknow Bench of the Allahabad High Court has stayed the operation of non-bailable...

S. 153C Notice Invalid Where Satisfaction Note Relies on Public-Domain Information Instead of Seized Material: Gujarat High Court

The Gujarat High Court has held that notice under Section 153C of the Income...

S. 263 Is Not A Second Opinion — It’s For Real Errors: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that revision under section...

AO Can’t Deny S. 244A Refund Interest Without Commissioner’s Decision: Delhi High Court

The Delhi High Court has ruled that an Assessing Officer (AO) cannot independently deny...

Cash Deposit Explained as Land Sale Advance: Income Tax Dept. Accepts Return After Detailed Reassessment

The Income Tax Department has accepted the returned income of ₹1,50,423 filed by Ajit...

Undated Loose Sheets ‘Dumb Documents’ in Search Assessment: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted additions exceeding...

TDS Credit Can’t Be Allowed to Go Waste Due to CA’s Lapse: Delhi High Court 

The Delhi High Court has set aside an order of the Principal Commissioner of...

Can the Income Tax Dept. Delay Infinitely Your Refund After Allowing An Appeal? Orissa High Court Answers

The Orissa High Court has directed the Income Tax Department to release the refund...

Reassessment Invalid If No Addition Made on Recorded Reasons’; S. 68 Can’t Apply to Genuine Share Sale Proceeds: ITAT

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

Procedural Lapse Should Not Deny Concessional Tax Regime: ITAT Directs Condonation of Delay in Filing Form 10IC 

The Delhi Bench of Income Tax Appellate Tribunal has directed the Principal Commissioner of...

Latest articles

Mere ‘Kitting’ of Imported Photocopier Modules Is Not ‘Manufacture’: Supreme Court Quashes Excise Duty Demand

The Supreme Court has held that merely grouping, plugging, pinning and configuring imported photocopier...

Proforma Invoice Valid for Availing CENVAT Credit if Service Tax Is Paid: CESTAT

The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...

Tax Demand Can’t Be Raised Through Computation Sheet When Assessment Accepts Returned Income Without Additions: ITAT

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

Import Duty Payable on Actual Reduced Price Despite Higher Price at Time of Import: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...