Not every loss of revenue could be treated as prejudicial to the interest of revenue for exercising the revisionary power under section n263

Assessment order cannot be considered erroneous solely based on an allegation of inadequate inquiry, unless there is clear evidence of a complete lack of inquiry.

Income earned from unqualified person not covered by presumptive scheme of taxation under section 44ADA

Legal validity of Rule 37A for F.Y 2022-23

Assessment order passed by AO without quoting DIN – generation of DIN subsequently

Income Tax benefits to startups (Sec 80-IAC)

Reason to suspect is not reason to believe and cannot be a basis for reassessment proceedings: Delhi HC

VAT subsidy before the introduction of Sec 2(24)(viii) is a capital subsidy: ITAT Kolkata

Addition under section 44ADA deleted by ITAT as the Taxpayer is just 10th passed

Functionality for processing of electronically filed valid returns ( upto AY 2017-18) having refund claims which were not processed within the time allowed u/s 143(1) due to some technical or others reasons.

Taxation on transfer of the Tenancy Rights

RBI regulations on sale of immovable properties by Non Residents

Even if the shares are sold to the initial promoters through a third party, the transaction cannot be denied as genuine: ITAT Delhi

Online filing of Form 10F without PAN for a non resident not required to obtain a PAN:

Notices/ orders cannot be issued to an amalgamated entity even though PAN is still active: Bombay HC

Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A & GSTN Advisory

GSTN Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry

Rental income from let out property without any additional services is income from house property: ITAT Delhi