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Client Code Modification Allegations Can’t Stand Without Independent Evidence: ITAT 

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

ITAT Can’t Quash Penalty Solely Because Assessment Was Earlier Quashed: Karnataka High Court

The Karnataka High Court has held that the Income Tax Appellate Tribunal (ITAT) cannot...

FCCB Redemption Premium Qualifies as Revenue Expenditure: Delhi HC 

The Delhi High Court has held that the legal position regarding the tax treatment...

Income Tax Penalty Can’t Survive After ITAT Quashes Assessment Order: Delhi HC Quashes Rs. 9.30 Crore Demand

The Delhi High Court has quashed a penalty of over ₹9.30 crore imposed under...

Unsigned S. 148 Notice Invalidates Reassessment Proceedings: ITAT Quashes Entire Income Tax Assessment

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

S. 56(2)(x) Can’t Tax Redevelopment Flats Before Possession; Registration of Agreement Alone Doesn’t Amount to ‘Receipt’: ITAT

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

CBDT Circular Can’t Override Jurisdictional Defect: ITAT Refuses to Recall Low Tax Effect Dismissal

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

Inadvertent Omission in Form 3CD Due to Software Error Can’t Attract Penalty Under S. 271B: ITAT

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

No TDS on Branch-to-Head Office Remittances: Delhi High Court

The Delhi High Court has clarified that no tax is required to be deducted...

NFAC Must Provide Virtual Hearing Before Deciding Income Tax Appeals, Oral Hearing Can’t Be Replaced by Written Submissions: Delhi High Court

The Delhi High Court has held that the National Faceless Appeal Centre (NFAC) cannot...

Vendor Non-Response Alone Can’t Justify Denial of Business Expenditure: ITAT Remands Rs. 40.63 Crore Expense Disallowance

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

CBDT Circular Denying Tax Relief to Judges Under New Tax Regime Questioned: Delhi HC Stays Processing of Judges’ ITRs

The Delhi High Court has prima facie held that statutory allowances granted to High...

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 27 July, 2026

Here’s the Tax Law Daily Bulletin for July 27, 2026. GST DEPB Licences Are ‘Goods’ but...

IBC Moratorium Doesn’t Shield Directors from Consumer Proceedings: Supreme Court Revives Homebuyers’ Complaint

The Supreme Court has clarified that the moratorium imposed under Section 14 of the...

Courts Can’t Impose Impractical Conditions That Frustrate Investigation: Supreme Court Relaxes Police Custody Restrictions

The Supreme Court has held that while safeguards against custodial abuse are essential, courts...

DEPB Licences Are ‘Goods’ but Not Eligible ITC Under TNVAT: Madras High Court

The Madras High Court has reaffirmed that while Duty Entitlement Passbook (DEPB) licences qualify...