Gujarat High Court Clarifies the Law on Reassessment vs Search Assessments: Section 147 Cannot Bypass Section 153C

Limited Scrutiny Means Limited Powers: ITAT Delhi Quashes Section 263 Revision in Harun Ali vs Pr. CIT

No Addition under Section 69A on Repayment of Loan Already Accepted as Genuine: Key Ruling of ITAT Delhi

Income-tax Act, 2025: Why the Change May Be More in Perception Than in Policy

Income-tax Act, 2025 and Unexplained Income: Old Sections 68 to 69D vs New Law – Change in Substance or Just Structure?

AI Based unverified Submission – Bombay High court imposes costs – A wake-up call for professionals

The Dangerous Habit of Ignoring Income Tax Emails and SMS – And How It Quietly Backfires

Capital Gain Exemption under Section 54 Available Even When New House Is Purchased with Housing Loan – ITAT Kolkata in Amit Parekh Case

When “Irrevocable” Becomes a New Roadblock for charitable trust: An Unnecessary Hurdle for Charitable Trusts

Delay in Filing Form 10B is Procedural – Substantive Exemption under Section 11 Cannot Be Denied on Technical Grounds

Survey Statement u/s 133A Has No Evidentiary Value – Additions Quashed

Income has escaped assessment is a pre-condition for re-opening the assessment and not a borrowed satisfaction from outside source

Section 119(2)(b) Condonation of Delay: Who Has the Power to Grant Relief for Refunds and Section 80P Claims?

Loans repaid in the subsequent assessment years – No addition u/s 68 can be made: ITAT Gauhati

Section 269SS Not Attracted to One-Time Cash Sale Consideration: ITAT Chandigarh Clarifies the Law

Tax Refund Delays: Not Always CPC’s Fault, Not Always Yours Either

ITC Denial to Bona Fide Purchaser Solely Due to Retrospective Cancellation of Seller’s GST Registration – Supreme Court Issues Notice

All orders in ‘E-Proceedings’ must be signed digitally: Manually signed Assessment Order held invalid by ITAT