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

Claim Based on Prevailing HC Ruling Not Inaccurate: ITAT Quashes Penalty Under Section 271(1)(c)

Purchaser Cannot Be Penalized for Seller’s Default in GST Deposit

Claim Your TDS Credit Even After ITR Filing Deadline

Reassessment quashed as no addition is made on the basis of the reason recorded for reopening

Delhi High Court clarification on Cross-Charging & IGST on Inter-Unit Services

Order u/s 119(2)(a) of the Income-tax Act,1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit

No penalty under Section 272A(1)(d) when Assessment Completed u/s 143(3)

No Justification for exercising revisionary power under Section 263 based on mere Opinion Divergence

Multiple Floors in a Single Building Constitute One Residential House Under Section 54F: Delhi HC

ITR Forms for AY 2025–26: What’s New!

No re-assessment proceedings beyond 3 years if the escaped income exceeds ₹50 lakh is not represented in the form of an asset

Capital Gain exemption under section 54F: Income Tax Act speaks of ‘one residential house,’ not ‘one residential unit.

Mere non-filing of returns or non-payment of tax doesn’t automatically justify invoking Section 74.

Valuation of shares by DCF method cannot be rejected, where there is no error in the methodology: Delhi HC

Section 205 is a protective provision – Once TDS has been deducted and deposited, the assessee cannot be asked to pay tax again

No re-assessment proceedings beyond 3 years if the escaped income exceeds ₹50 lakh is not represented in the form of an asset

Bogus Purchase: Addition sustained at reduced rate not under Section 69C, but as a trading addition by ITAT Delhi