CA, CS, CMA : This article explains the GST implications of rental income and provides an overview of the different types of income tax assessme...
Income Tax : Understand the time limits for issuing income tax notices and completing assessments, including updates from the Finance Acts of 2...
Income Tax : Learn about rectifying mistakes in income tax orders under Section 154, including types of rectifiable orders, responsible authori...
Income Tax : Explore common FAQs on income tax assessments, including types, procedures, and time limits for sections 143, 144, and 147....
Income Tax : Understanding assessment under the income tax act, 1961. Learn about the different types of assessments and their implications for...
Income Tax : Starting October 1, 2024, Commissioners (Appeals) will gain new powers to set aside and refer best judgment assessments back to As...
Income Tax : ITAT Surat condones a 162-day delay in appeal filing by a 77-year-old farmer, citing lack of legal guidance, and directs a fresh a...
Income Tax : ITAT Ahmedabad dismisses Somnath Kelavni Mandal's income tax appeal due to continuous absence in proceedings. Case pertains to une...
Income Tax : ITAT Mumbai held that once the assessee is dead no valid assessment or reassessment can be made in the name of the deceased. Thus,...
Income Tax : ITAT Raipur held that penalty under section 271(1)(c) of the Income Tax Act justifiable since no plausible explanation provided fo...
Income Tax : ITAT Jaipur held that addition of the amount already recorded as cash sales cannot be treated as unexplained cash deposits under s...
Delhi ITAT rules in Ares Diversified Vs ACIT that rejection of belated objections by DRP does not extend the limitation for passing final assessment U/s 144(4).
Read a detailed analysis of the ITAT Kolkata decision in Littlestar Projects Pvt. Ltd Vs ITO. Understand the implications of the ruling and its impact on taxation matters.
Karnataka High Court rules assessment orders against deceased null and void. Review of SMT. Sowmya S Vs ITO case, implications, and legal insights.
Read the full judgment of Kerala High Court on Mammed Komban vs. National Faceless Assessment Center. Analysis of assessment order violations under Income Tax Act sec. 147.
ITAT Delhi quashes reassessment proceedings against Chaudhary Stone Crusher, ruling on sale of partners property before IT notice under section 148.
Read the detailed analysis of Sumit Maheshwari Vs ITO case where ITAT Delhi deletes penalty u/s 271(1)(b) of Income Tax Act due to failure in serving notice.
Gokal Chand Rattan Chand vs. Union of India: Detailed analysis of Punjab & Haryana High Court’s judgment on non-existent tax order & auction.
Calcutta High Court stays Section 148 notice for 2016-17 due to limitation issues and pending appeal. Jurisdictional conflicts lead to stay on further proceedings.
ITAT Ahmedabad rules no tax on cash deposits from relatives if affidavits provided. Sakina Ahmedali Kantavala vs ITO case highlights proper affidavit usage in tax assessments.
ITAT Mumbai rules no disallowance under Section 14A for investments not yielding tax-free income. Detailed analysis of DCIT vs Paranjapee Schemes case.
