ITAT confirms disallowance u/s 37(1) interest on delayed payment of services tax, TDS, late fees on delay in filing of…
Addition deleted for deposits in assessee’s bank account, fees of students of the school the assessee was employed. In a…
Amendment to Income Tax Rule 2DCA - Income-tax (Twenty-Fifth Amendment) Rules, 2025 Income Tax Rule 2DCA was introduced by the…
Despite that assessee had formed various AOP syndicates for carrying out the business for a definite share of profit, the…
Assessment made on the basis of a defective return filed by the assessee is invalid assessment - ITAT In a…
Deposit in CGAS u/s 54F(4) has no application if assessee invests the sale consideration within the period stipulated in Section…
Section 13 of Income Tax Act applies only on the eligibility of exemption of income u/s 11 and not at…
Rejecting application for registration u/s 12AB without confronting society with inspector’s report was violation of the principle of natural justice…
Supreme Court punished Income Tax Officials with fine for launching prosecution u/s 276C without any order of the ITAT imposing…
Assessment proceeding was vitiated by not taking cognisance of a valid revised return by which original return stood obliterated. In…