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Rectification Order Date relevant to calculate limitation period for appeal filing

GST Notice Against Amalgamating Company Post-Merger is void ab initio: Delhi HC

Liquidator cannot resort to proceedings u/s. 61 of I&B Code for challenging direction by IBBI

Claim of illegal allocation of zone to central excise inspector after one year of final order is time barred

Interest on loans allowable as deduction u/s. 48 prior to A.Y. 2024-25: ITAT Kolkata

Assessment restored back with direction to await pending decision before High Court: ITAT Chennai

Addition u/s. 68 sustained as source of credit not properly explained: ITAT Surat

Penalty u/s. 271(1)(c) untenable without concealment of income or furnishing of inaccurate particulars

Addition u/s. 68 deleted in absence of any adverse incriminating material: ITAT Delhi

Accumulated profits u/s. 2(22)(e) to be computed after deducting depreciation as per income tax rules

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