The issue was whether reassessment can stand on an unsigned notice under Section 148. ITAT held that an unsigned notice ...

The issue was whether Section 153C proceedings for seven years could rest on a single satisfaction note. ITAT held that ...

The ITAT held that an unsigned and unexecuted seized agreement cannot establish receipt of cash. The key takeaway is that ...

The issue was whether reassessment notices issued by the Jurisdictional AO were valid after the faceless regime. ITAT held ...

The issue was whether common and ritualistic approval under section 153D can sustain search assessments. ITAT held that ...

The issue was whether a reassessment notice issued after 31.03.2021 for AY 2014-15 was within limitation. ITAT held the ...

The tribunal held that failure to reduce ticket prices after a GST rate cut amounted to profiteering and upheld recovery of ...

Authorised dealer banks must follow the 2026 regulations for all cross-border guarantees. The circular ensures uniform ...

CAAR examined whether imported girls’ slips resembled brassieres and held that absence of support features placed them under ...

The Tribunal held that reopening based on unverified Investigation Wing inputs, factual inconsistencies, and no direct nexus to the assessee’s transactions is invalid. Mechanical reproduction of ...

The notice under section 143(2) did not conform to the CBDT-prescribed format. ITAT ruled that a defective notice strikes at ...

The Tribunal confirmed that post-2021 reassessment notices must strictly comply with amended section 151. Non-compliance with the specified approving authority deprives the Assessing Officer of ...