Type: Judiciary
68,460 articlesIncome Tax

Income Tax
Assessment on Dissolved Firm Upheld for Failure to Explain ₹25 Lakh Cash Deposit
Income Tax

Income Tax
Disallowance Based on Suspicion Rejected: ITAT Allows ₹1.95 Cr Interest Claim
Income Tax

Income Tax
Binding Directions Not Optional: ITAT Pulls Up AO for Ignoring 10A Mandate
Income Tax

Income Tax
Jurisdictional Misfire -Wrong Sanction Sinks Reopening: PCIT Approval Not Enough Beyond 3 Years
Income Tax

Income Tax
Exemption u/s. 10(38) eligible only on LTCG from transfer of equity shares and units of equity oriented mutual funds
Income Tax

Income Tax
Initiation of penalty proceedings u/s. 271(1)(c) without specifying limb is bad-in-law
Custom Duty

Custom Duty
Tugboats covered under Chapter 8904 are not eligible for benefit of notification 72/2017
Income Tax

Income Tax
ITAT justified in accepting addition ground of validity of reassessment in terms of rule 27 of ITAT Rules
Income Tax

Income Tax
ITAT Deletes Additions Based on Third-Party Digital Data Due to Lack of Evidence
Custom Duty

Custom Duty
Penalty Cannot Be Based on Statements or WhatsApp Messages Without Following Legal Procedure
Income Tax

Income Tax
Section 148 Notice Quashed for Not Following Faceless Procedure
Income Tax

Income Tax
Bombay HC Quashes Reassessment Notices for Non-Compliance with Faceless Procedure
Income Tax

Income Tax
Reassessment Notice Quashed for Bypassing Mandatory Faceless Procedure
Income Tax

Income Tax
