Day: February 17, 2026
103 articlesIncome Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Company Law
Company Law
ROC Imposes Penalty for Delay in Filing DIR-12 After Company Secretary’s Resignation
Income Tax
Income Tax
TDS Credit Allowed to Legal Heir Where Income Taxed in Same Hands: ITAT Ahmedabad
Company Law
Company Law
ROC Kolkata imposes ₹1 Lakh Penalty for Delay in Appointing Two Independent Directors
Income Tax
Income Tax
On-Money Addition Deleted; Third-Party Pen Drive & Statements Insufficient; Sec 153C Quashed: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed: ₹50L Threshold Not Met; GP Addition Held Double Taxation; Bogus Purchase Case Won: ITAT Ahmedabad
Income Tax
Income Tax
Sec 263 Quashed; AO Examined 10AA & R&D; Audit Objection Based Revision Invalid: ITAT Mumbai
Income Tax
Income Tax
Tolerance Band Benefit Allowed Even After DVO Valuation – Sec 56(2)(x) Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai: New Asset Needn’t Be Put to Use; Possession Not Mandatory; Sec 50 STCG Reworked
Income Tax
Income Tax
Bogus Purchase Addition U/s 69C Deleted – Export Sales Stock Records Proved Genuineness: ITAT Mumbai
Income Tax
Income Tax
ITAT Hyderabad Deletes Sec 56(2)(viib) Addition; AO Cannot Alter Assessee’s DCF Valuation
Company Law
Company Law
ITAT Rajkot Remands Sec 50C Addition – Mandatory DVO Reference Required When Assessee Disputes Stamp Value
Income Tax
Income Tax
ITAT Rajkot Deletes Search Additions Penalty – Agricultural Income Accepted, Diary Receivables Assessed on Peak Basis, Sec 271AAA Penalty Quashed
Goods and Services Tax
Goods and Services Tax
