Revenue challenged deletions of additions in a scrutiny assessment, highlighting procedural lapses under Rule 46A. Tribunal remitted the matter for fresh adjudication considering additional evidence ...

Tribunal rules that procedural delay in filing Form 10B does not bar exemption under sections 11 and 12, following Supreme Court guidance on procedural ...

The tribunal ruled that ignoring a valid adjournment request vitiates ex-parte assessment and appellate orders. The is that fair opportunity is mandatory before deciding tax ...

ITAT held that reassessment proceedings are invalid where the Assessing Officer failed to grant the minimum seven days’ time ...

ITAT Raipur remands bogus purchase disallowance for a rice miller, awaiting the High Court’s ruling. The case will be reconsidered de novo following legal principles once HC ...

The Tribunal upheld CIT(A)’s deletion of Rs. 10,00,059/- as the addition was based solely on uncorroborated third-party information. No primary evidence linked the assessee to the alleged ...

The Bombay High Court held the reassessment and associated notices illegal and arbitrary, setting aside orders under Sections 147A(d) and ...

The High Court allowed a religious society to submit delayed audit documents, citing the treasurer’s age and Covid-19 as ...

Falcon Marine Exports Limited and officers were penalized for failing to disclose CSR policy, committee composition, and ...

The Supreme Court has confirmed that Rule 86A cannot be used to create negative ITC balances, reinforcing that recovery must follow statutory ...

The court held that a works contractor cannot challenge a GST assessment months after becoming aware of it, as a ...

The High Court held that service of income tax notices on an email ID from a previous return was valid, dismissing the writ ...