Source of source in respect of loans not required to be proved under section 68 of the ITA as it stood prior to 01.04.2023

Guidelines for Compulsory Selection of Returns for Complete Serutiny during the Financial Year 202-26-procedure for compulsory selection in such case

Disallowance of delayed employee contributions to EPF/ESI U/s 36(1)(va) not valid if made by CPC U/s 143(1)(a) as the issue was debatable at that point of time: Chhattisgarh High Court

Debunking Credit Score Myths: Separating Fact from Fiction

Reopening relying on information flagged by GST department that the supplier is a dummy/non-existent entity quashed by ITAT

Any attempt to reopen and revive the proceedings-after the limited is legally untenable

If the Commissioner (Appeals) proceeds to decide the appeal on merits without first condoning the delay, such an order is liable to be set aside.

Trent’s Strategic Shift: Balancing Partnerships and Homegrown Strengths

Invocation of Sec 68/69 in case of transfer from abroad to NRE Accounts:

Why you should Avoid Premature ITR Filing Due to Incomplete TDS Records

Rights & Procedures for E-Way Bill Vehicle Detention Under GST

Madras HC Grants Interim Stay on ₹92 Cr GST Demand on Blocked ITC by Clubbing SCNs

7 additional information and details required in ITR-1 and ITR-4 for A.Y. 2025–26, especially for taxpayers in the Old Regime:

Once the source of cash is accepted and taxed under Section 269SS, second addition under Section 69A on the same amount is impermissible and amounted to double taxation.

Purchase price of alleged penny stock cannot be disputed in year of sale of such stock.

There is no requirement to file the books of account and vouchers if assessee has income u/s 44AD

Purchasers cannot be left at the mercy of the seller as they can also not compel the selling dealer to file the return within stipulated time and deposit the tax Collected.

Notice under Section 148 Issued by Jurisdictional AO Instead of Following Faceless Assessment Scheme: ITAT Quashed the proceeding