• Income Tax

Merely twofold increase in share prices no reason to doubt or disbelieve the transaction

2 weeks ago

Merely because share prices doubled, it may not have given rise to any doubt to disbelieve the transaction – High…

  • Income Tax

Income tax authority duty bound to comply with the decision of Supreme Court

2 weeks ago

It is the bounden duty of income tax authority to comply with the decision of the Supreme Court – High…

  • Income Tax

Appeal withdrawn against rejection u/s 12AB as assessee was availing benefit u/s 10(23C)(iiiad)

3 weeks ago

ITAT allows withdrawal of appeal against rejection of registration u/s 12AB as assessee had been availing benefit of blanket exemption…

  • Income Tax

When delay not mala fide, right of hearing on merit not to be rejected – ITAT

3 weeks ago

When explanation for delay does not smack of mala fide, right of hearing of appeal on merit ought not to…

  • Income Tax

Exemption u/s 54 allowed despite failure to deposit in Capital Gains Accounts Scheme

3 weeks ago

ITAT allows exemption u/s 54 allowed despite failure to deposit the amount in Capital Gains Accounts Scheme and new asset…

  • Income Tax

No addition to be made in hands of assessee solely on basis of uncorroborated loose-sheet

3 weeks ago

Addition cannot be made in the hands of the assessee solely on the basis of uncorroborated loose-sheet - ITAT In…

  • Income Tax

Claim of Leave Encashment exemption u/s 10(10AA)(ii) dismissed beyond Rs. 3 lakhs

3 weeks ago

ITAT dismisses claim of Leave Encashment exemption u/s 10(10AA)(ii) beyond Rs. 3 lakhs In a recent judgment, ITAT Ahmedabad has…

  • Income Tax

AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT

3 weeks ago

Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…

  • Income Tax

Shareholders can’t be taxed for income from properties owned by the company – HC

3 weeks ago

Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…

  • Income Tax

Jurisdictional error in reassessment approval can’t be shielded by the law of limitation

3 weeks ago

When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…