Gujarat High Court pulls up CBDT for 11 years of non-compliance with Court directions on timely release of ITR forms & utilities.
Gujarat High Court pulls up CBDT for 11 years of non-compliance with Court directions on timely release of ITR forms…
Income Tax
Section 68 Cannot Tax Recorded Sales Again | ITAT Mumbai Rules Against Double Taxation of Turnover
Section 68 Cannot Tax Recorded Sales Again | ITAT Mumbai Rules Against Double Taxation of Turnover In a significant ruling…
Section 44AD vs 44ADA: Can Wrong TDS u/s 194J Turn Business Income into Professional Income? A Growing Litigation Issue
Section 44AD vs 44ADA: Can Wrong TDS u/s 194J Turn Business Income into Professional Income? A Growing Litigation Issue A…
₹12.54 Crore Gift Case: ITAT Flags Genuineness Issues in Gift Received by Shilpa Shetty
₹12.54 Crore Gift Case: ITAT Flags Genuineness Issues in Gift Received by Shilpa Shetty In a high-profile and instructive ruling,…
Section 54F Exemption & JDA Capital Gains Explained | Key ITAT Chennai Ruling in Kesavan Vanithamani vs ITO
Section 54F Exemption & JDA Capital Gains Explained | Key ITAT Chennai Ruling in Kesavan Vanithamani vs ITO The…
Section 44AD vs 44ADA: Can Wrong TDS u/s 194J Turn Business Income into Professional Income? A Growing Litigation Issue
Section 44AD vs 44ADA: Can Wrong TDS u/s 194J Turn Business Income into Professional Income? A Growing Litigation Issue …
ITAT Can Recall Its Order If Binding Precedent Is Ignored | Section 254(2) Gets Strong Backing
ITAT Can Recall Its Order If Binding Precedent Is Ignored | Section 254(2) Gets Strong Backing In a significant…
Section 50C & Section 54 – MOU vs Registration Date | ITAT Mumbai
Section 50C & Section 54 – MOU vs Registration Date | ITATba Mumbai Facts: 1. The assessee, an individual, was…
New Income Tax Act 2025: Fewer Forms, Smarter TDS & Simpler Compliance (Part-3)
New Income Tax Act 2025: Fewer Forms, Smarter TDS & Simpler Compliance (Part-3) For most taxpayers, TDS & TCS are…
Section 263 Revision Cannot Be Based on “Deeper Inquiry” | ITAT Draws Clear Line between No Inquiry and Inadequate Inquiry
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
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
If the investment is yours, the exemption is yours—even if the property is registered in someone else’s name: Section 54F…
Search Assessment u/s 153A Fails Without Fresh Incriminating Material | ITAT Strikes Down Additions Based on ED Evidence & Mechanical Approval u/s 153D
Search Assessment u/s 153A Fails Without Fresh Incriminating Material | ITAT Strikes Down Additions Based on ED Evidence & Mechanical…
Incentives under the Package Scheme of Incentives in Maharashtra is taxable under the Income Tax Act
Incentives under the Package Scheme of Incentives in Maharashtra is taxable under the Income Tax Act The taxability of government…
BSNL Ex-Gratia Scheme: ITAT Allows Full Exemption Despite 1400+ Days Delay – Big Relief for Taxpayers
BSNL Ex-Gratia Scheme: ITAT Allows Full Exemption Despite 1400+ Days Delay – Big Relief for Taxpayers In a significant…
Ignoring binding precedent is not judicial independence-it is a mistake. ITAT can entertain Miscellaneous Application (MA) make rectification under Section 254(2)
Ignoring binding precedent is not judicial independence-it is a mistake. ITAT can entertain Miscellaneous Application (MA) make rectification under Section…
Mechanical Approval u/s 151 & Wrong Jurisdiction: Reassessment Held Invalid by ITAT Delhi
Mechanical Approval u/s 151 & Wrong Jurisdiction: Reassessment Held Invalid by ITAT Delhi Reassessment under Section 147 of the Income…
Reassessment Cannot Become a Fishing Expedition: No Addition on Recorded Reason, No Valid Reopening
Reassessment Cannot Become a Fishing Expedition: No Addition on Recorded Reason, No Valid Reopening Reassessment under Section 147 of…
