Type: Judiciary
68,458 articlesIncome Tax
Income Tax
DRP Upload Date Triggers Limitation – Final Order Passed Late Is Void ab initio
Income Tax
Income Tax
CPC Adjustment Set Aside Because Delay Condonation Was Not Decided
Corporate Law
Corporate Law
Will-Based Mutation Cannot Be Rejected Merely on Objection by Third Party
Income Tax
Income Tax
Reassessment Quashed Because Section 151 Sanction Was Mechanical
Income Tax
Income Tax
Repaid Loans and Bank Entries Can’t Trigger Section 68
Income Tax
Income Tax
JAO Can’t Bypass Faceless Mandate – U/s 148 Notice Issued Outside Scheme Quashed
Income Tax
Income Tax
Less Than 7 Days’ Reply Time Voids Faceless Assessment
Income Tax
Income Tax
Section 36(1)(iii) Disallowance on Group Loans Remanded
Income Tax
Income Tax
No U/s 115BBE Tax Because Income Was Business Profit, Not Unexplained Money
Income Tax
Income Tax
Borrowed Satisfaction Invalidates Reopening Under Section 147
Income Tax
Income Tax
Rule 8D Disallowance Struck Down Because AO Acted Without Recorded Satisfaction
Income Tax
Income Tax
Exemption Restored Because Form 10B Filed Within Extended Due Date
Income Tax
Income Tax
Appeals Revived as AO’s Effect Orders Fall Under Section 143/144
Income Tax
Income Tax
