Unregistered agreement to sale in one financial year and sale deed in another financial year – Year of Taxation?
Unregistered agreement to sale in one financial year and sale deed in another financial year – Year of Taxation? …
Income Tax
NFAC should have considered the amended Form No.35 and the amalgamation facts brought on record, rather than dismissing the appeal outright: ITAT Delhi
NFAC should have considered the amended Form No.35 and the amalgamation facts brought on record, rather than dismissing the appeal…
Assessment order quashed as the notice issued under Section 148A(b) provided a response time of less than 7 days – Bengaluru ITAT
Assessment order quashed as the notice issued under Section 148A(b) provided a response time of less than 7 days –…
Revenue cannot deny exemption without adequate inquiry or evidence of excessive payments: ITAT
Revenue cannot deny exemption without adequate inquiry or evidence of excessive payments: ITAT Dy. CIT(E) vs. Pardada Pardadi Educational…
Form 15H, Senior Citizens, and the ₹12 Lakh Rebate: Tax Tips for FY 2025–26
Form 15H, Senior Citizens, and the ₹12 Lakh Rebate: Tax Tips for FY 2025–26 Query 1] In the New Tax…
Delay in procedural compliance (filing Form 67) does not amount to misreporting under Section 270A(9)
Delay in procedural compliance (filing Form 67) does not amount to misreporting under Section 270A(9) ITAT Visakhapatnam decision in…
Can the Income Tax Department use electronic evidence in assessments or appeals without a Section 65B certificate of the Indian Evidence Act ?
Can the Income Tax Department use electronic evidence in assessments or appeals without a Section 65B certificate of the Indian…
Notice u/s 148 served on the old email-id of the Assessee or wrong address is invalid
Notice u/s 148 served on the old email-id of the Assessee or wrong address is invalid ITAT Delhi recently in…
Section 65B of the Indian Evidence Act, 1872 does not apply to assessment proceedings under the Income Tax Act, 1961.
Section 65B of the Indian Evidence Act, 1872 does not apply to assessment proceedings under the Income Tax Act, 1961.…
Stock in trade cannot be subject matter of addition u/s 56(2)(viia) as it is outside the meaning of the word ‘property’ as provided in clause (vii) : Mumbai ITAT
Stock in trade cannot be subject matter of addition u/s 56(2)(viia) as it is outside the meaning of the word…
CIT(A) is duty bound to follow his predecessors order on similar issue decided in another case: Mumbai ITAT
CIT(A) is duty bound to follow his predecessors order on similar issue decided in another case: Mumbai ITAT ITAT…
PMLA accused has a right to get copies of material not even relied on by ED: SC
PMLA accused has a right to get copies of material not even relied on by ED: SC Sarla Gupta…
No addition on ESI PF issue permissible under section 143(1) prior to Checkmate Judgement: Chhattisgarh HC
No addition on ESI PF issue permissible under section 143(1) prior to Checkmate Judgement: Chhattisgarh HC Chhattisgarh High Court…
Once the business receipts are accepted, no separate addition under Section 68 survives: ITAT Mumbai.
Once the business receipts are accepted, no separate addition under Section 68 survives: ITAT Mumbai. The Mumbai ITAT, in…
Notice issued without complying with the CBDT instruction specifying the format for such notices is invalid
Notice issued without complying with the CBDT instruction specifying the format for such notices is invalid Kolkata Tribunal in…
ITAT Cancels Reopening for AY 2015–16 as Income Was Below ₹50 Lakh and Notice Issued Beyond 3-Year Limit
ITAT Cancels Reopening for AY 2015–16 as Income Was Below ₹50 Lakh and Notice Issued Beyond 3-Year Limit The Tribunal…
The approval U/s 153D must reflect material, findings and reasoning to show that the higher authority has applied his mind before granting approval: Mumbai ITAT.
The approval U/s 153D must reflect material, findings and reasoning to show that the higher authority has applied his mind…
An apt representation on the arbitrary and mechanical invocation of Section 74 of the CGST Act by GST Audit Commissionerates and DGGI
An apt representation on the arbitrary and mechanical invocation of Section 74 of the CGST Act by GST Audit Commissionerates…
