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Failure to Serve Hearing Notice Violated Rule 20 of ITAT Rules: Delhi HC

The Delhi High Court has held that the failure to serve hearing notice violated...

Bombay High Court Admits Key Transfer Pricing Questions on Aggregating Domestic and International Transactions Under TNMM

The Bombay High Court has admitted a department appeal raising important questions concerning the...

S. 68 Can’t Be Used to Tax Rs. 10 Crore Advance in Wrong AY: Delhi High Court

The Delhi High Court has rejected the Income Tax Department’s appeal against an order...

Dept. Must Prove PAN-Linked Transactions Belong to Assessee in Identity Theft Reassessment Case: Allahabad High Court

The Allahabad High Court has clarified that while the Income Tax Department may initiate...

S. 148 Notice Mandatory for Pre-Search Year After Post-2021 Search: ITAT Quashes Search-Year Assessment

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has quashed an assessment for Assessment...

Bombay High Court Quashes Reopening Of Assessment On Grounds That JCIT Did Not Sign Sanction

The Bombay High Court has quashed the reopening of assessment on grounds that the...

TDS Credit Can’t Be Denied Merely Because Deductor Failed to Deposit Tax; Form 16 Not Mandatory Proof: Bombay High Court 

The Bombay High Court has held that TDS credit can’t be denied merely because...

Assessee Must Be Informed Whether Penalty Is for Concealment of Income or Furnishing Inaccurate Particulars: Delhi High Court

The Delhi High Court has held that a penalty under Section 271(1)(c) of the...

Co-operative Banks Not Liable to Deduct TDS on Interest Paid to Non-Member Co-operative Societies: Bombay High Court 

The Bombay High Court has delivered a significant ruling on the tax deduction at...

ITAT Gives Final Opportunity in Rs. 11.22 Crore Tax Addition Case, Makes Relief Conditional on Plantation of 500 Trees

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has granted an assessee...

TDR Sale Taxable as Capital Gains Where Development Rights Were Received in Exchange for Surrender of Land: ITAT

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

Can Courts Assess Sufficiency of Material Behind a Look-Out Circular? Delhi High Court Defines Limits of Judicial Review

The Delhi High Court has allowed an appeal filed by the Income Tax Department...

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...