Mumbai ITAT Strikes Down Section 68 Additions Based Solely on Entry Operator Statement: A Strong Reaffirmation of Law and Natural Justice

Supreme Court Clarifies GST Exemption on Hostel/PG Rentals

Whether addition under section 68 permissible when Books Are Rejected and Cash Sales Duly Recorded?

Furnishing an Audit Report with the return is a procedural provision: Gujarat HC

ROC Vijayawada penalized auditor for failing to qualify or comments or give opinion in the audit report

If AO didn’t dispute purchase, only the profit element of alleged non-genuine purchases can be brought to tax.

A Comma That Changed the Law: Gujarat HC’s Sharp Turn in the JAO–FAO Controversy

Deduction u/s 80IAC – Whether Delay in Filing Form 10CCB is Fatal?

Allahabad High Court Protects Genuine Input Tax Credit: ITC Cannot Be Denied Merely Due to Subsequent Cancellation of Supplier’s GST Registration

Release of seized jewellery and Application under Section 132B of the Income Tax Act, 1961

Issuance of notice U/s 143(2) prior to supply of recorded reasons U/s 147 is fatal & may vitiate entire reassessment

SC Dismisses SLP on profit estimation vs. full disallowance in bogus purchases matter

Can a taxpayer claim exemption under both Section 54 and Section 54F by investing in a single new house?

Penalty u/s 270A cannot stand Without Actual Under Reporting

Once, the issue has been decided by the Hon’ble High Court in favour of the assessee, on the same very issue assessment for the subsequent assessment years cannot be reopened

Reopening order quashed as it was on the erroneous assumption that no return of income was filed – whereas the return was duly on record.

ITAT quashed the entire re-assessment proceedings holding it to be barred by limitation as the escaped income was less than 50 Lakhs and the reassessment was initiated after the expiry of 3 years.

Survey Statements Are Not Evidence: Additions Based Solely on Section 133A Disclosure Quashed by HC