ITAT Delhi remands a tax case to the Assessing Officer, ruling that the denial of cross-examination and the rejection of donor evidence without independent verification were legally unsustainable.
ITAT Delhi dismisses Revenue’s appeals, affirming CIT(A)’s decision to reduce commission income estimation for SNW Smith Consultants Pvt. Ltd. based on group settlement and lack of specific incriminating material.
ITAT Delhi rules a reassessment void, holding that the Section 148 notice was issued beyond the statutory limitation period, citing Supreme Court and High Court precedents.
ITAT Delhi quashes search assessments, ruling that a consolidated approval under Section 153D for multiple years is invalid and demonstrates a lack of independent application of mind.
The ITAT Delhi quashes search assessments against Minda Corporation, ruling that a mechanical, consolidated approval under Section 153D was invalid and failed to meet statutory requirements.
ITAT Delhi rules reassessment invalid, stating the Assessing Officer’s failure to provide a speaking order under Section 148A(d) was a violation of mandatory statutory procedures.
ITAT Delhi deletes a Rs.3.60 crore addition to income, ruling that unrealized interest cannot be taxed and that a fraudulent TDS return does not constitute actual income.
India’s CSR law requires companies to spend 2% of profits. This summary explores its legislative framework, judicial approach, and whether it’s a burden or a catalyst for social change.
A summary of the Supreme Court’s decision on same-sex marriage in India, including judicial history, arguments from petitioners and the government, and the court’s 2-3 verdict.
The ITAT Mumbai ruled that year-end provisions without an identifiable payee or a crystallized liability do not attract TDS, dismissing the revenue’s appeal against Viacom 18 Media.
