AO was clearly arbitrary so as to reopen assessment against the assessee on a wrong finding of fact and conclusion thereof – ITAT In a recent judgment ITAT Delhi has held that AO was clearly arbitrary so as to reopen assessment against the assessee on a wrong finding …

CBDT extends due date for filing audit reports for AY 2025-26 to 10.11.2025 and due date for furnishing ITRs covered by audit to 10.12.2025 Today, the Hon’ble Punjab and Haryana High Court in the course of hearing of Petition filed by Chandigarh Tax Bar Association scolded and rebuked …

Onus to prove bad financial condition is on assessee in prosecution u/s 276B for delay in deposit of TDS  In a recent judgment, the Delhi High Court has held that onus to prove bad financial condition is on the assessee in prosecution proceedings under section 276B for delay …

ITAT upheld disallowance of security guard expenses as deduction from capital gain arising from sale of plot In a recent judgment, the ITAT Jaipur has held that security guard expenses to protect the Plot from trespassing by miscreants claimed by the assessee as deduction towards capital gain was …

Penalty u/s 270A @ 200% upheld for claiming fake deductions under Chapter VIA In a recent judgment, ITAT Pune has upheld penalty u/s 270A @ 200% for levied for claiming fake deductions under Chapter VIA which were later withdrawn on notice. ABCAUS Case Law Citation:4813 (2025) (10) abcaus.in …

Government established ten new offices of  Regional Directors MCA under LLP Act 2008/Companies Act 2013 The Central Government, in exercise of the powers under section 68A of the Limited Liability Partnership Act, 2008 and section 396 of the Companies Act 2013 has established Regional Directors offices to discharge …