Capital Gain Exemption under Section 54 Available Even When New House Is Purchased with Housing Loan – ITAT Kolkata in Amit Parekh Case

When “Irrevocable” Becomes a New Roadblock for charitable trust: An Unnecessary Hurdle for Charitable Trusts

Delay in Filing Form 10B is Procedural – Substantive Exemption under Section 11 Cannot Be Denied on Technical Grounds

Survey Statement u/s 133A Has No Evidentiary Value – Additions Quashed

Income has escaped assessment is a pre-condition for re-opening the assessment and not a borrowed satisfaction from outside source

Section 119(2)(b) Condonation of Delay: Who Has the Power to Grant Relief for Refunds and Section 80P Claims?

Loans repaid in the subsequent assessment years – No addition u/s 68 can be made: ITAT Gauhati

Section 269SS Not Attracted to One-Time Cash Sale Consideration: ITAT Chandigarh Clarifies the Law

Tax Refund Delays: Not Always CPC’s Fault, Not Always Yours Either

ITC Denial to Bona Fide Purchaser Solely Due to Retrospective Cancellation of Seller’s GST Registration – Supreme Court Issues Notice

All orders in ‘E-Proceedings’ must be signed digitally: Manually signed Assessment Order held invalid by ITAT

Rs. 5.37 Crore Refund Stuck for 8 Years: HC Reprimands Tax Dept. for Its Callous and Negligent Attitude

CBDT chief urges tax officials to prepare for transition to new Income Tax Act

Third-Party Chats, No Cash, No Admission: Section 69A Addition based on WhatsApp chats Struck Down

Recovery of tax demand from an employee is not permissible if TDS was done by the employer but not deposited with the Government.

TDS credit cannot be denied merely due to technical mismatches

Joint Development Agreements Under Scanner: Common Tax Mistakes Landowners Are Making

NEW TAX REGIME ALLOWED DESPITE INADVERTENT SELECTION OF OLD REGIME