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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...

365-Day Stay Limit U/s 254(2A) Not Absolute When Assessee Isn’t Responsible for Delay: Allahabad HC

The Allahabad High Court has dismissed a department’s appeal challenging the Income Tax Appellate...

CPC Can’t Make S. 143(1) Adjustment on Debatable Employee PF/ESI Contribution Issue Before Supreme Court’s Checkmate Ruling: ITAT

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that the Centralised Processing...

ITAT Allows S. 80P Deduction on Bank Interest Earned by Credit Co-operative Society

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has allowed the appeal of a...

Higher Authority’s Sanction Mandatory For Initiating Reassessment Proceedings After 3 Years: ITAT

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

Mere Ignorance of Proceedings Insufficient for Condonation Of 4-Year Delay in Income Tax Appeals: ITAT 

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has dismissed three appeals filed by...

ITAT Condones 1,947-Day Delay in S. 12A Registration Case, Remands Matter to CIT(E) for Fresh Decision

The Income Tax Appellate Tribunal (ITAT), Delhi Bench has condoned an extraordinary delay of...

S. 271AAB Notices Invalid for Not Specifying the Exact Charge: ITAT

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

Share Application Money Can’t Be Treated as Unexplained Cash Credit: ITAT

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

S. 54 Exemption Can’t Be Claimed When New Residential Property Is Purchased Solely in Wife’s Name: Punjab & Haryana High Court

The Punjab and Haryana High Court has held that an assessee cannot claim capital...

Draft Order Can’t Be Treated as Final: Punjab & Haryana HC Quashes Income Tax Demand Based on Draft Assessment Order

The Punjab & Haryana High Court has quashed an income-tax demand and penalty proceedings...

Retrospective Tax Amendment Can’t Be Used to Reopen Concluded Tribunal Order: ITAT

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

Latest articles

CBIC Cadre Restructuring 2026

The Central Board of Indirect Taxes and Customs (CBIC) is in the midst of...

Aircraft Hiring Taxable as Supply of Tangible Goods: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has held that the...

1 Year Limitation Imposed by Customs Notification Cannot Defeat Refund Claim: CESTAT 

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Regional Bench, has allowed...

CESTAT Upholds EPCG Customs Duty Demand After Flood-Damaged Machinery Fails Export Obligation

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