Income-tax e-Filing portal now requires extensive, non-notified information for Form 35 appeals, raising legal questions about platform’s authority to modify a prescribed form.
ITAT Jabalpur restores Nagar Panchayat’s reassessment case, directing AO to verify exemption claim under Section 10(20) for cash deposits from statutory functions.
The ITAT Indore accepts peak credit theory in Kamal Chand Sisodiya Vs ITO, stating past savings can explain cash deposits, limiting unexplained income.
Learn the distinction between annul and set aside in legal contexts, including judicial interpretations and practical implications in income tax cases.
ITAT Indore dismisses revenue appeals in ITO Vs. M.P. Police Sakh Sahakari Sanstha Maryadit due to low tax effect, citing CBDT Circular No. 5/2024 eliminating audit objections.
Can penalty under Section 271(1)(c) be imposed if self-assessment tax was paid before notice u/s 148? Read the detailed analysis of Smt. Kavita Sachdev Vs ITO (ITAT Indore).
Delhi High Court quashes 148 notices for AY 2016-17 & 2017-18, setting precedent against retrospective tax assessments under Rs 50L; protects taxpayers’ rights.
Learn why a Section 90(1) notification is crucial for a DTAA’s enforcement, as per the Supreme Court’s landmark judgment in AO vs. Nestle SA. Understand its impact and implications.
Supreme Court clarifies the commencement of block reassessment under Section 153C of the Income Tax Act, safeguarding third parties’ interests
Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offering options for virtual and physical hearings.
