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Karnataka HC Quashed Reassessment as It Was Based on Mere Change of Opinion

Section 14A Disallowance Remanded as AO Failed to Compute Actual Expenditure

Section 14A Disallowance Not Allowed as No Exempt Income Was Earned

Pending Winding-Up Proceedings Do Not Bar Independent Section 7 IBC Application Unless Irreversible Stage Is Reached: SC

Capital Gains from Sale of Multiple Residential Houses Eligible for Section 54 Exemption If Invested in One Residential House

Unsecured Loans from Paper Entities Are Unexplained Cash Credits u/s 68: ITAT Mumbai

DCF Share Valuation Accepted as AO Could Not Replace Prescribed Method with NAV

ITAT Deletes Section 68 Addition as Assessee Proved Identity, Creditworthiness & Genuineness

Section 10A Deduction Allowed Before Chapter VI Computation as Benefit Is Undertaking-Specific

Housing Societies Are Not Courts, Cannot Decide Flat Ownership or Title Disputes: Bombay HC

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