Mere Transfer of Sundry Creditor Balances to Capital Account Does Not Trigger Section 41(1): Delhi ITAT Deletes Addition

Claim Section 54F First, Carry Forward Capital Loss Later, Says Mumbai ITAT

Income-tax Rules, 2026 Rewrite PAN and Property Reporting Rules: What Every Taxpayer Must Know

Ignoring an Adjournment Request Can Invalidate an Assessment: Delhi High Court Reaffirms Principles of Natural Justice

Can Loose Papers Alone Create a ₹90 Lakh Tax Liability? Mumbai ITAT Says No

Cash Deposits during Demonetisation Explained by Earlier Cash Withdrawals Cannot Be Taxed Under Section 69A: ITAT Grants Relief to NRI Taxpayer

Section 263 Cannot Be Used for “Fishing Enquiries” Once AO Has Verified the Issue: ITAT Quashes Revision Order on Journal Entries & Section 269T

GST Refund on Cancellation of Flat Booking – Builder vs Customer: Who Really Gets the Refund?

ITAT Nagpur Quashes Reassessment on Deceased Person: A Relief for Legal Heirs in Income Tax Cases

Proper Opportunity Cannot Be Denied – Nagpur ITAT Gives Fresh Lifeline in Unexplained Investment Case

AO Cannot Replace DCF Method with NAV Method for Share Valuation Under Section 56(2)(viib): Mumbai ITAT Deletes ₹36.54 Crore Addition

Ahmedabad ITAT Draws a Clear Line: Agricultural Land Outside Section 2(14) Cannot Trigger Capital Gains, Section 50C or Tax on Alleged On-Money

ITAT Quashes Reassessment for Defective Approval Under Section 151: Changing Escapement Figures Showed Non-Application of Mind

10 Things Taxpayers Must Know About the ₹12 Lakh Tax-Free Claim

ITAT Grants Relief Under Section 80JJAA: Deduction Cannot Be Denied Merely for Non-Filing of Form 10DA Due to Technical Portal Limitation

Is Silence by the Assessing Officer on an Adjournment Request During Assessment Proceedings a Violation of Principles

ITAT Delhi Deletes ₹4.05 Crore Addition Under Section 68: Repayment of Earlier Advances Cannot Be Taxed Again

Service of notice at wrong Email Service & Ignored Adjournment Held Violation of Natural Justice