CIT(A) has the power and discretion to accept the revised figures during appellate proceedings

Principle of Consistency: ITAT directed to tax income from license fees as “Income from House Property”

Improper assumption of jurisdiction without a proper transfer order u/s 127: ITAT Delhi quashed the Assessment Order

Expenses crystallized during the relevant year is not prior-period expenses

Reassessment is invalid as PCIT approval is mechanical and on vague Reasons: ITAT Kolkata

Deduction towards CSR Expenditure for scientific research allowed U/s 35 as it is covered by Section 35 which is independent and are not overridden by Explanation 2.

Income Tax Refund: Refund Principles of natural justice and fair play should be followed- Bombay HC

Cash is No Longer King: How the Income-Tax Act is making you Digital

Loose papers cannot be considered as admissible evidence for making an addition unless backed by independent corroborative material.

GST Officers must confine their authority to seizure of goods and cannot seize cash or bullion solely based on suspicion of it being undisclosed income: SC

An overview of the Key Changes in ITR Forms for AY 2025–26

If the tax effect as per the computation form provided by AO is below Rs. 60 lakhs, the appeal is liable to be dismissed on the ground of low tax effect: Delhi ITAT

No proposal to levy GST on UPI Transactions over ₹ 2,000 Government Clarfiied

Hyderabad ITAT deleted demonetization cash deposit addition as no concrete basis existed for treating the higher sales in that month as fictitious

Documents signed by 3rd party cannot be held to be colorable devise without verification.

CBIC issued Standard Operating Procedure (SOP) for GST Registrations

If the notice is digitally signed on 01-04-2021 at 12.45 am then such notice is barred by the limitation u/s 148: ITAT Rajkot

Unsigned & Unverified papers cannot form the basis for addition u/s 69B