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Recent Posts

• Section 69 Addition Cannot Be Based on Mere Suspicion or ‘Human Probabilities’ Once the Source of Cash Is Proved: ITAT Chennai
• Is a Section 143(2) Notice Invalid If It Does Not Mention ‘Limited Scrutiny’ or ‘Complete Scrutiny’? ITAT Special Bench Says No
• No Tax, No Penalty: ITAT Mumbai Draws the Line on Section 270A Penalties for Charitable Trusts
• Can the CIT(A) Enhance an Assessment by Introducing a Completely New Source of Income? ITAT Delhi Says No
• Is GST Refund Taxable If It Is Reported in Form 3CD but Not Credited to the Profit & Loss Account? ITAT Bangalore Says No
• Section 54F Exemption Cannot Be Denied for Delay Beyond Taxpayer’s Control: Telangana High Court Grants Relief Despite 7-Year Delay in Construction
• Late Filing of Form 10-IE Cannot Deny New Tax Regime Benefit: Hyderabad ITAT Delivers Landmark Relief Under Section 115BAC
• Can You Claim Section 80P Deduction During Assessment Even If It Was Not Claimed in the Original ITR? ITAT Pune Says Yes
• Procedural Lapse Cannot Defeat Substantive Tax Benefit: Telangana High Court Restores Section 115BAA Benefit Despite Delay in Filing Form 10-IC
• ITR Filed? Don’t Relax Yet! What Every Taxpayer Should Do After Filing the Return