Gujarat High Court pulls up CBDT for 11 years of non-compliance with Court directions on timely release of ITR forms & utilities.
Section 44AD vs 44ADA: Can Wrong TDS u/s 194J Turn Business Income into Professional Income? A Growing Litigation Issue
Section 54F Exemption & JDA Capital Gains Explained | Key ITAT Chennai Ruling in Kesavan Vanithamani vs ITO
Section 44AD vs 44ADA: Can Wrong TDS u/s 194J Turn Business Income into Professional Income? A Growing Litigation Issue
Section 263 Revision Cannot Be Based on “Deeper Inquiry” | ITAT Draws Clear Line between No Inquiry and Inadequate Inquiry
TDS Credit Cannot Be Denied Due to 26AS Mismatch Under Section 143(1) | ITAT Delhi Declares Such Adjustments Illegal
If the investment is yours, the exemption is yours—even if the property is registered in someone else’s name: Section 54F exemption allowed even if Property Registered in others name
Search Assessment u/s 153A Fails Without Fresh Incriminating Material | ITAT Strikes Down Additions Based on ED Evidence & Mechanical Approval u/s 153D