Penalty u/s 271(1)(c) Cannot Be Levied for Mere Disallowance: ITAT Rajkot Clarifies the Law | Key Ruling in Pardes Dehydration Co HUF vs ITO
Commission paid to non-residents does not give rise to income chargeable to tax in India: ITAT Ahmedabad
Section 148 Reopening Quashed: Gujarat High Court Insists on “Live Link” Between Evidence and Income Escapement
Section 54 Relief in Under-Construction Flats: ITAT Mumbai Prioritizes Possession Date Over Registration
Section 148 Notice Time-Barred Beyond 10 Years: Gujarat High Court Clarifies Search-Year Inclusion Rule | Key Ruling in Purvibhavin Shah vs ITO
Section 263 Revision Invalid If AO Has Conducted Enquiry: ITAT Reaffirms “Two Views Possible” Principle
Reassessment Quashed: Gujarat High Court Slams Use of WhatsApp Data & Undated Complaint Without Proof