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…
Income Tax
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…
CIT(A) has the power and discretion to accept the revised figures during appellate proceedings
CIT(A) has the power and discretion to accept the revised figures during appellate proceedings The Mumbai ITAT, in Ramel…
Principle of Consistency: ITAT directed to tax income from license fees as “Income from House Property”
Principle of Consistency: ITAT directed to tax income from license fees as “Income from House Property” Kolkata Tribunal in…
Improper assumption of jurisdiction without a proper transfer order u/s 127: ITAT Delhi quashed the Assessment Order
Improper assumption of jurisdiction without a proper transfer order u/s 127: ITAT Delhi quashed the Assessment Order Recently, in the…
