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Archive: 22 January 2026

Posts in 22 January 2026

Interest for Late Original Return Valid Despite Timely Search Filing: ITAT Ahmedabad

January 22, 2026 351 Views 0 comment Print

It was ruled that interest for late filing of the original return can be computed based on tax determined in search-related assessment. Timely filing after notice does not negate earlier delay.

AI tool use for filing submission without verifying content is not acceptable: Bombay HC

January 22, 2026 2553 Views 0 comment Print

Bombay High Court held that revisionary order which set aside eviction order is not sustainable in law. Court also held that using AI tool as aid for filing submission without verifying its content is not acceptable.

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