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PF/ESI Delay Disallowance Can’t Be Made Through S. 143(1) Adjustment When Issue Was Debatable at the Relevant Time: ITAT

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

Marriott International Assessments Quashed As Income Tax Dept. Bypassed Mandatory Draft Assessment Process: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessment orders...

1,943 Days Delay In Filing Appeal Condoned Citing Bona Fide Return Filing Errors: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a substantial...

Can Loans Be Treated as Bogus Solely Because Lenders Are Linked to Alleged Entry Operators? ITAT Says No

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

Software Payments Not Royalty, Offshore Supplies Not Taxable: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that consideration received...

Income Tax Dept. Must Specify Exact Charge Before Levying Penalty As S. 270A Contains Too Many Categories Of Under-Reporting: ITAT

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

S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessment orders...

Income Tax Dept Can’t Revive Time-Barred Assessments After Settlement Proceedings: Madras HC

The Madurai Bench of the Madras High Court has quashed a series of assessment...

Enhanced 60% Tax Under Amended S. 115BBE Can’t Be Imposed Retrospectively: Rajasthan HC

The Rajasthan High Court has held that the enhanced tax regime introduced through the...

Reopening Based on Insight Portal Information Without Seized Material is Invalid: ITAT

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

TOLA Extensions Doesn’t Apply to Black Money Act Proceedings: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment...

Penalty U/s 270A Can’t Be Levied on Estimated Bogus Purchase Addition: ITAT

The Income Tax Appellate Tribunal (ITAT), Agra Bench, has held that a penalty under...

Latest articles

CESTAT Quashes Confiscation and Penalty on Excess Imported Soybean Oil

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

Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT

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

Customs Dept. Can’t Deny Exemption Benefits Based On Laboratory Test Reports Not Drawn As Per ISI: CESTAT

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

Service Tax Not Payable on Hostel Buildings Rented to Educational Institutions: CESTAT

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