procedural lapse cannot defeat substantive benefit

Recent Posts

• Section 54F Exemption Allowed on Property Purchased from Husband: ITAT Mumbai Says Genuine Tax Planning Is Not Tax Evasion
• Section 264 Cannot Be Used to Revive a Missed Tax Claim After Revision Deadline
• Section 69A Addition Cannot Be Sustained Without Proving Ownership of Unexplained Money: ITAT Jaipur
• Failure to Initiate Section 270A Penalty Cannot Alone Justify Section 263 Revision: ITAT Ahmedabad
• Nephew Gifts ₹1.65 Crore Property to Uncle: Tax-Free Gift or Tax Trouble?
• Delayed Form 10B Filing Cannot Deny Trust Exemption if Filed Before Processing: ITAT Bangalore
• Section 50C Addition Cannot Survive When AO Fails to Refer Valuation Dispute to DVO: ITAT
• TDR Received Against Surrender of Land Is Taxable as Capital Gains: ITAT Bangalore
• TDS Deducted but Not Deposited by Employer: Bombay High Court Protects the Deductee
• Once an Inquiry Under Section 148A(a) Is Approved, the Assessing Officer Cannot Skip It: Chhattisgarh High Court Quashes Reassessment