Month: February 2026
2,248 articlesIncome Tax
Income Tax
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Income Tax
Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
Rule 46A Violation — Matter Remanded to CIT(A) as Additional Evidence Accepted without Giving AO Opportunity
Income Tax
Income Tax
Assessment Order Quashed due to Invalid Service U/s 282 & Limitation
Income Tax
Income Tax
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Income Tax
Income Tax
Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata
Income Tax
Income Tax
ITAT Mumbai Sets Aside 12AB Rejection as Trust Initiated Amendment of Overseas Fund Clause
Corporate Law
Corporate Law
Attachment Under PMLA Cannot Be Quashed in Writ When Statutory Process Is Underway
Corporate Law
Corporate Law
Jharkhand Gramin Bank Invites Retired Officers as Concurrent Auditors
Goods and Services Tax
Goods and Services Tax
Delhi HC Sets Aside GST Cancellation After Physical Verification Confirms Business Existence
Income Tax
Income Tax
ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
Company Law
Company Law
ROC Imposes ₹10,000 Penalty for Incorrect AOC-4 Filing Under Companies Act
Company Law
Company Law
