It is the duty of AO to allow all lawful deductions, even if not expressly claimed by the assessee: SC

Any authorization issued by an authority lacking such jurisdiction would be liable to be quashed as ultra vires: Raipur ITAT

The words ‘and also’ in section 147 cannot be read as being an alternative: Delhi HC

Rectification orders U/s 154 not legally permissible if the issue is debatable and not a mistake apparent from the record.

GST: Refund can’t be held back on Commissioner’s opinion alone, Twin Conditions Must Be Satisfied:

Demonetization Cash Deposits: ITAT Mumbai deleted addition as the books of account was not rejected.

CBIC Instruction for Grievance Redressal Mechanism for GST Registration: A welcome move

Expenses not represented by way of Assets – Assessment quashed by Delhi HC as barred by limitation

No penalty under Section 272A(1)(d) when Assessment Completed u/s 143(3): ITAT Cochin

Reopening & Reassessment on the same grounds already examined under Section 147 is quashed by Delhi HC

Accepting Adatiya’s Business Proof – ITAT Jaipure deleted addition of Rs. 8.60 Cr

Patna HC cancelled Reassessment Initiated on False Premise

Don’t forget to do TDS while Buying Property from an NRI

Without income, when it would be mandatory to file income Tax Return?

A Short Overview of changes in new ITR-3 and ITR-5 forms for AY 2025-26:

Electronics Records can be admitted even without a certificate under section 65B of the Evidence Act

No withdrawal of exemption of charitable trust for payments to a related party so long as it is reasonable and for actual services: Delhi HC

Belated filing of Form 10IE for AY 2022–23 – Not a Barrier to Section 115BAC Claim in AY 2023–24