ITAT Ahmedabad allows appeal despite 1607-day delay citing medical hardship. Penalty u/s 271(1)(c) questioned over income assessment.
ITAT Mumbai removes additions under Section 69A on alleged loan in Mangeram Sharma case due to lack of evidence and retracted statement.
Supreme Court declares Rule 55A(i) of Registration Rules ultra vires, stating Sub-Registrar’s duty is procedural, not title verification.
ITAT Chandigarh deleted additions made by AO for alleged undisclosed land investment based on uncorroborated mobile images in Harvinder Kaur case.
ITAT Pune upholds denial of Section 54F deduction. Assessee’s house construction predates asset sale, violating time limits.
ITAT Nagpur overturns CIT(E) order, restoring trust’s 12AB registration. Procedural lapses don’t negate genuine charitable activities.
Bombay High Court directs tax revision for an AI-generated invalid return order lacking reasoning, stressing natural justice and human oversight.
Supreme Court allows GST rectifications, safeguarding ITC rights for buyers and addressing human errors in filings. Ensures fairness under the GST Act.
Delhi HC confirms Section 40A(3) inapplicable to property investments, affirming ITAT’s ruling in PCIT Vs Sanskar Homes Pvt. Ltd. Appeal dismissed.
ITAT Kolkata ruled that filing Form 67 for Foreign Tax Credit (FTC) under DTAA is procedural, not mandatory. Read key takeaways from Timirbaran Mazumder vs. DCIT.
