Type: Judiciary
68,460 articlesIncome Tax
Income Tax
Section 153A Mandated When Assessee’s Premises Are Searched
Income Tax
Income Tax
Access to Licensed Software Isn’t Royalty Because Only a Copyrighted Article Is Used
Income Tax
Income Tax
Charity Registration Denial Set Aside Due to Procedural Error, Not Merits
Income Tax
Income Tax
DRT Auction Purchase Still Benami When Loan Source Is Unexplained
Income Tax
Income Tax
Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold
Income Tax
Income Tax
1918-Day Delay Condoned; No Penalty on Excess Section 54F/54B Claim
Income Tax
Income Tax
Technical Delay Can’t Defeat Substantive Justice: ITAT Pune
Income Tax
Income Tax
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
Income Tax
Income Tax
Bona Fide Mutuality Claim Bars U/s 271(1)(c) Penalty on Bank Interest
Goods and Services Tax
Goods and Services Tax
Denial of GST ITC due to non-filing of TRAN-1 not justified as form not filed due to technical glitch
Income Tax
Income Tax
Section 12AB Registration Can’t Be Cancelled for Procedural Lapses Alone
Income Tax
Income Tax
153C Assessment Remanded for Failure to Examine Jurisdictional Satisfaction
Income Tax
Income Tax
NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune
Income Tax
Income Tax
