
Section 80C Claim via Revised Return allowed under Section 119(2)(b): ITAT Ahmedabad
ITAT Ahmedabad permits assessee to seek Section 119(2)(b) relief and claim ₹1.50 lakh Section 80C deduction through a revised return.

Survey Surrender is Business Income, ITAT Chandigarh Rejects 115BBE Rate

ITAT Deletes Section 50C Addition as 10% Tolerance Limit Applies Retrospectively

Madras HC Sets Aside 245D(4) Rejection for Bias and Denial of Hearing

No Section 41(1) or 68 Addition on Suspicion: ITAT Mumbai

Tax Audit FY 2025-26: Section 44AB, Form 3CD Nuances & AY 2026-27 Changes

Income Tax & GST Dahi Handi: Five Layers of the Tax Pyramid

HUF Tax Rules 2026-27: New Regime, Slabs, Deductions & Tax Planning

Chennai ITAT Quashes U/s 143(3) r.w.s. 144C Order on Dissolved Company

No E-Way Bill on an Internal Stock Transfer? No Section 129 Penalty Either

Calcutta HC Allows Extension of ITC Rectification Time Under Section 16(5)

GST Appeal Filed Before Section 107 Order Is Passed Not Maintainable: GSTAT Chennai

Bombay HC Declines Interim Relief Over GST Recovery Citing Unjustified Delay

Sugar Stock Limit Reduced to 2,000 Quintals; Kolkata Allowed 4,000 Quintals

ECLGS 5.0: ₹2.55 Lakh Crore Credit Support for MSMEs, Non-MSMEs and Airlines

CCPA Imposes ₹10 Lakh Penalty on Dial4Trade for Online Listing and Sale of Ammonium Nitrate Without Mandatory Safeguards

EPFO Invites PF Trusts to Seek Retrospective Exemption Regularisation under EPF Scheme 2026 Amnesty

SC Sets Aside ₹425 Crore Customs Penalty Due to Fake AI-Generated Case Laws

CESTAT Mumbai Deletes Section 112(a) Penalty on Customs Hawaldar for Lack of Proof

Customs Cannot Indefinitely Detain Imported Car Without Seizure Order: Gujarat HC

Condonation of 968-Day Customs Appeal Delay Denied for Prolonged Inaction: Delhi HC

Kerala HC Rejects Limitation Objection Against Official Liquidator’s Recovery Claim

NCLT Mumbai Admits Section 7 IBC Application Over Rs.11.83 Crore Default

From NCLT to Regional Director: Evaluating Fast-Track Demerger Framework

NCLT Chennai Dismisses Section 9 IBC Plea Over Disputed Success Fee in EY Case
Compensation Received Six Years Late: Karnataka HC Directs Condonation for TDS Refund
Karnataka HC directs PCIT to decide Section 119(2)(b) delay condonation where land acquisition compensation was received after title dispute resolution.
ITAT Chennai Rejects DR Objection Over Counsel’s CIC Appearance
ITAT Chennai rejects the conflict objection, remands ₹80.32 lakh management fee TP issue, upholds 80IA relief and disallows delayed PF/ESI.
Bombay HC Upholds Deduction for Scientifically Estimated Major Repairs Provision
Bombay High Court holds provision for major road repairs allowable where contractual liability is certain and estimate is scientifically reliable.

Aijaz Hussain Malik is a JKAS officer currently serving as State Taxes Officer in Srinagar, Circle-C,…
Contributor on tax, GST and corporate-law developments.
















