Day: April 24, 2026
96 articlesIncome Tax
Income Tax
Application for NIL withholding tax rightly rejected since taxability matter pending before ITAT
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years
Income Tax
Income Tax
Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)
Income Tax
Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Income Tax
Income Tax
Section 80G Rejection Set Aside – Absence of Irrevocability Clause Not a Valid Ground
Income Tax
Income Tax
Additional Evidence Admitted Post Death – ₹7.79 Cr Addition Restored for Fresh Verification
Corporate Law
Corporate Law
Eviction decree against tenant set aside as reasonable requirement of building/re-building not proved
Income Tax
Income Tax
Credit Card Payments Explained – Addition u/s 69C Deleted in Absence of Unexplained Source
Custom Duty
Custom Duty
Seizure of imported ‘Roasted Areca Nuts’ based on contradictory CRCL report not tenable
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted – Defective Notice Without Specifying Charge Vitiates Proceedings
Income Tax
Income Tax
Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification
Income Tax
Income Tax
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
Income Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Income Tax
Income Tax
