Political Party Donation Disallowance Under Section 80GGC: Big Relief from ITAT Ahmedabad for Taxpayers

Section 68 Addition Cannot Survive Merely on Investigation Wing Report Without Independent Enquiry: ITAT Grants Relief to Assessee

PF/ESI Disallowance Could Not Be Adjusted Under Section 143(1) Before Supreme Court’s Checkmate Judgment: ITAT Grants Relief to Taxpayers

Income-tax Rules, 2026 Rewrite PAN and Property Reporting Rules: What Every Taxpayer Must Know

Genuine Business Expenditure Cannot Be Denied Merely Because Claim Was Made Through Revised Computation Instead of Revised Return: ITAT

Income-tax Act 2025 May Change the Entire Surcharge Position for Private Discretionary Trusts Taxable at Maximum Marginal Rate (MMR)

Mere Transfer of Sundry Creditor Balances to Capital Account Does Not Trigger Section 41(1): Delhi ITAT Deletes Addition

Claim Section 54F First, Carry Forward Capital Loss Later, Says Mumbai ITAT

Income-tax Rules, 2026 Rewrite PAN and Property Reporting Rules: What Every Taxpayer Must Know

Ignoring an Adjournment Request Can Invalidate an Assessment: Delhi High Court Reaffirms Principles of Natural Justice

Can Loose Papers Alone Create a ₹90 Lakh Tax Liability? Mumbai ITAT Says No

Cash Deposits during Demonetisation Explained by Earlier Cash Withdrawals Cannot Be Taxed Under Section 69A: ITAT Grants Relief to NRI Taxpayer

Section 263 Cannot Be Used for “Fishing Enquiries” Once AO Has Verified the Issue: ITAT Quashes Revision Order on Journal Entries & Section 269T

GST Refund on Cancellation of Flat Booking – Builder vs Customer: Who Really Gets the Refund?

ITAT Nagpur Quashes Reassessment on Deceased Person: A Relief for Legal Heirs in Income Tax Cases

Proper Opportunity Cannot Be Denied – Nagpur ITAT Gives Fresh Lifeline in Unexplained Investment Case

AO Cannot Replace DCF Method with NAV Method for Share Valuation Under Section 56(2)(viib): Mumbai ITAT Deletes ₹36.54 Crore Addition

Ahmedabad ITAT Draws a Clear Line: Agricultural Land Outside Section 2(14) Cannot Trigger Capital Gains, Section 50C or Tax on Alleged On-Money