Late Filing of Form 10-IE Cannot Deny New Tax Regime Benefit: Hyderabad ITAT Delivers Landmark Relief Under Section 115BAC

Can You Claim Section 80P Deduction During Assessment Even If It Was Not Claimed in the Original ITR? ITAT Pune Says Yes

Procedural Lapse Cannot Defeat Substantive Tax Benefit: Telangana High Court Restores Section 115BAA Benefit Despite Delay in Filing Form 10-IC

ITR Filed? Don’t Relax Yet! What Every Taxpayer Should Do After Filing the Return

Section 263 Cannot Override Section 153A for Unabated Years Without Incriminating Material: Bombay High Court Reaffirms Abhisar Buildwell Principle

Redeveloped Flat Sold Soon After Possession? ITAT Holds Holding Period Starts from Development Agreement, Not Possession Date

Wrong Reassessment Procedure Can Nullify the Entire Case: Mumbai ITAT Quashes Political Donation Reopening

Wrong Political Donation Claim Doesn’t Automatically Mean 200% Penalty: Ahmedabad ITAT Cancels Penalty Under Section 270A

Accepted Sales Mean Purchases Cannot Be Ignored: ITAT Restricts Bogus Purchase Addition to 1%

Finance Act 2026 Cannot Revive Invalid Reassessment Notices: Telangana High Court Upholds ITAT Order

Can the Income Tax Department Make New Additions in Reassessment If the Original Reason for Reopening Fails? Bangalore ITAT Says No

Can a Delay in Filing an Income Tax Appeal Be Condoned If Your Auditor Failed to File It? Kerala High Court Says Yes—If the Explanation Is Genuine

TDS on Faculty Payments: Salary Under Section 192 or Professional Fees Under Section 194J? ITAT Cochin Clarifies the Law

F&O Traders, Beware! One Wrong ITR can cost more than One Bad Trade

Section 54F Relief Available Even for Extension of an Existing House? Bangalore ITAT Says Yes

Can Section 263 Be Invoked When There Is No Tax Loss to the Revenue? ITAT Kolkata Reiterates the Twin Conditions of Revision

Legal Heir Is Not Always the Legal Representative: ITAT Agra Quashes Assessment Passed Without Proper Compliance Under Section 159