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Avoidance application timelines under Regulation 35A is not mandatory: Delhi HC

Settlement consideration to be treated as taxable under the head ‘capital gains’: Delhi HC

Passing of order u/s. 148A(d) on the basis of fresh ground untenable: Delhi HC

Addition u/s. 68 justified as genuineness of transaction and creditworthiness of creditors not proved: ITAT Ahmedabad

Advance tax payment provisions doesn’t apply in reassessment proceedings: ITAT Indore

Notice u/s. 148 to NRI without following mandatory faceless procedure unsustainable: Telangana HC

Comparison of secured loan and unsecured loan interest rate not justified: ITAT Indore

Bogus purchase addition cannot be based on superficial inquiry: Bombay HC

Notice u/s. 148A issued by Jurisdictional AO instead of Faceless AO liable to be quashed: Bombay HC

Shareholders of a subsidiary cannot be classified as ‘public’: SEBI

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