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Section 68 Inapplicable: Depositor Identity, Source Established & Recorded in Books

Section 87A Rebate & LTCG Tax under section 112A for FY 2024-25

Section 272A(1)(d) Penalty Limited to First Default, Not Each Notice: ITAT Surat

Social Welfare Surcharge will be Nil when Basic Customs Duty is Nil: CESTAT Mumbai

Section 271(1)(c) Penalty cannot be levied on estimated income: ITAT Surat

Section 263 revision cannot exceed reassessment scope: ITAT Kolkata

Addition merely based on entries found in seized dairy not sustainable: ITAT Delhi

Cash transaction between sister concerns: ITAT Kolkata Deletes Section 271E Penalty

ITAT Kolkata Allows Partner Salaries, Staff Expenses, & Other Business Costs

Direct vs. Indirect Tax: Convergence or Divergence in India?

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